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Audit society goes viral: the rise of the online auditor

Author

Listed:
  • Ingrid Jeacle
  • Chris Carter

Abstract

Purpose - This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world. Design/methodology/approach - The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review. Findings - The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust. Originality/value - The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.

Suggested Citation

  • Ingrid Jeacle & Chris Carter, 2022. "Audit society goes viral: the rise of the online auditor," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 19(2), pages 231-240, February.
    • Handle: RePEc:eme:qrampp:qram-10-2021-0185
    DOI: 10.1108/QRAM-10-2021-0185
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    Citations

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    Cited by:

    1. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

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