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There is no such thing as an audit society

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  • Maltby, Josephine

Abstract

Tny discussion of Power’s Audit Society paper of 1994 has to start by acknowledging that it has enjoyed an extraordinary degree of success for an academic paper, let alone for an academic paper about audit. His terms audit society and audit explosion have gained very wide currency within the social sciences and on the wider stages of quality journalism and serious-minded websites. Some of this is, admittedly, due to Power’s own copious output on the topic (Power, 1994a,1994b, 1997, 2000a, 2000b, 2000c, 2000d, 2002, 2003a, 2003b, 2005a, 2005b), some to exegeses of it (see for instance Bowerman et al 2000, Humphrey and Owen 2000 and Courville, Parker, and Watchirs 2003)) but a great deal to admirers from all sorts of disciplines.

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  • Maltby, Josephine, 2007. "There is no such thing as an audit society," The York Management School Working Papers 39, The York Management School, University of York.
    • Handle: RePEc:wrc:ymswp1:39
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    File URL: https://eprints.whiterose.ac.uk/3749/1/wp39maltby.pdf
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    1. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
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    Cited by:

    1. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.

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