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The Audit Society: Rituals of Verification

Michael Power

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296034
eISBN:
9780191685187
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296034.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value ... More


Fraud, Expectations, and the Rise of Financial Audit

Michael Power

in The Audit Society: Rituals of Verification

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296034
eISBN:
9780191685187
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296034.003.0002
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter argues that, below the wealth of technical procedure, the epistemic foundation of financial auditing, i.e. the relation between its inputs and the production of assurance, is essentially ... More


 Why and How Audited Financial Accounting Statements Are Useful

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0002
Subject:
Economics and Finance, Financial Economics

Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial ... More


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