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The Audit Society — Second Thoughts

The Audit Society — Second Thoughts This essay reviews the central arguments of The Audit Society (Power, 1999) and re‐considers the causes and consequences of the audit explosion. It is argued that many of the claims require further empirical support and that more research is needed, particularly to demonstrate that the audit explosion is not simply a UK phenomenon. Although the word ‘audit’ may have decreased in significance since the book was written, the arguments can be applied to other forms of monitoring activity. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

The Audit Society — Second Thoughts

International Journal of Auditing , Volume 4 (1) – Mar 1, 2000

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References (30)

Publisher
Wiley
Copyright
Copyright © 2000 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00306
Publisher site
See Article on Publisher Site

Abstract

This essay reviews the central arguments of The Audit Society (Power, 1999) and re‐considers the causes and consequences of the audit explosion. It is argued that many of the claims require further empirical support and that more research is needed, particularly to demonstrate that the audit explosion is not simply a UK phenomenon. Although the word ‘audit’ may have decreased in significance since the book was written, the arguments can be applied to other forms of monitoring activity.

Journal

International Journal of AuditingWiley

Published: Mar 1, 2000

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