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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


Performance or Compliance?: Performance Audit and Public Management in Five Countries

Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa, and Marit Waerness

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.001.0001
Subject:
Business and Management, Public Management

Performance audit is now in fashion, but has in the past been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national ... More


Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession

Christopher Humphrey and Anne Loft

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0010
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

In 1994, Anthony Hopwood wrote about the ‘very active politics’ in the emergent international arena in accounting and auditing, analyzing the institutional interfaces between the international ... More


Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Christopher S. Chapman, David J. Cooper, and Peter Miller (eds)

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.001.0001
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can ... More


Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice *

Robert Libby and Nicholas Seybert

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0013
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate ... More


Launching Knowledge Retention Initiatives: Principles for Action

David W. DeLong

in Lost Knowledge: Confronting the Threat of an Aging Workforce

Published in print:
2004
Published Online:
September 2007
ISBN:
9780195170979
eISBN:
9780199789719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195170979.003.0011
Subject:
Business and Management, Knowledge Management

This chapter provides an outline of how to start implementing knowledge retention programs. It illustrates the uses of a risk assessment or a knowledge audit, as well as an attrition profile and ... More


Overview: Christopher Pollitt

Christopher Pollitt

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0011
Subject:
Business and Management, Public Management

This chapter sums up the key findings of this study on the performance audit of SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. It summarizes the answers to the questions in ... More


Audit, Trust, and Risk

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/9780198296034.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter examines some of the more general implications of a society which is increasingly committed to observing itself through various kinds of auditing practice. It specifically describes the ... More


Performance Audit and Public Management Reform: Christopher Pollitt and Hilkka Summa

Christopher Pollitt and Hilkka Summa

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0001
Subject:
Business and Management, Public Management

This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried ... More


The Subjects of Study: Hllkka Summa

Hilkka Summa

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0005
Subject:
Business and Management, Public Management

This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to ... More


Criteria: Christopher Pollitt and Robert Mul

Christopher Pollitt and Robert Mul

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0006
Subject:
Business and Management, Public Management

This chapter discusses the criteria used by SAIs in performance audit of public management. The general basis of public auditing is the three E's: economy, efficiency, and effectiveness. However, ... More


Methods: Jeremy Lonsdale

Jeremy Lonsdale

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0008
Subject:
Business and Management, Public Management

This chapter examines the methods used of performance auditors in evaluating public management, programmes, and organizations. It suggests that while performance has become a more hybrid form of ... More


Products: Marit Waerness

Marit Waerness

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0009
Subject:
Business and Management, Public Management

This chapter deals with the outs of performance audit or the products that normally appear at the end of the performance of audit investigations. The analysis of the SAIs in Great Britain, Sweden, ... More


The Audit Explosion

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/9780198296034.003.0001
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter discusses the audit explosion in the UK. It also addresses a model of the demand for auditing. Audit is an idea as much as it is a concrete technical practice and there is no communal ... 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


Auditing and the Reinvention of Governance

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/9780198296034.003.0003
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter examines the diverse pressures and demands which have contributed to the growth of auditing practices in other areas. It also considers the programmes which demand auditing. In ... More


Making Audits Work: Auditees and the Auditable Performance

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/9780198296034.003.0005
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter examines the manner in which auditing works by virtue of actively creating the external organizational environment in which it operates. It also addresses how the consequences of ... More


A History of British National Audit: The Pursuit of Accountability

David Dewar and Warwick Funnell

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.001.0001
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The book provides a history of the origins and development of the institutions and practices of British public sector audit, which are meant to ensure the financial accountability of the Executive to ... More


The Evaluation Society

Peter Dahler-Larsen

Published in print:
2011
Published Online:
June 2013
ISBN:
9780804776929
eISBN:
9780804778121
Item type:
book
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804776929.001.0001
Subject:
Business and Management, Organization Studies

Evaluation—whether called by this name, quality assurance, audit, accreditation, or others—is an important social activity. Any public or private organization that “lives in public” must now evaluate ... More


Impacts: Jeremy Lonsdale

Jeremy Lonsdale

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0010
Subject:
Business and Management, Public Management

This chapter evaluates the impact of performance audit work undertaken by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. The findings reveal that performance audits have led ... More


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