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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


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


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


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


Making Audits Work: Samples, Specialists, and Systems

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/9780198296034.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter addresses three general operational dimensions of the audit process where the social support for the authority of technical practices comes into view: sampling and risk analysis, ... More


Accountants and Business Management in Victorian and Edwardian Britain

DEREK MATTHEWS, MALCOLM ANDERSON, and JOHN RICHARD EDWARDS

in The Priesthood of Industry: The Rise of the Professional Accountant in British Management

Published in print:
1998
Published Online:
October 2011
ISBN:
9780198289609
eISBN:
9780191684753
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198289609.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, Business History

The chapter starts with a discussion of the economy in Britain from the mid-19th century, when the country was at the top of its economic power. It was the first country in the world to industrialize ... More


Rise of the ‘Priesthood’ in the Post-Second World War Era

DEREK MATTHEWS, MALCOLM ANDERSON, and JOHN RICHARD EDWARDS

in The Priesthood of Industry: The Rise of the Professional Accountant in British Management

Published in print:
1998
Published Online:
October 2011
ISBN:
9780198289609
eISBN:
9780191684753
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198289609.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, Business History

The chapter focuses on the changing roles of accountants and their continued dominance in the industry. After the Second World War, accountants continued to be influential and important in different ... More


The Commissioners and Board of Audit

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0004
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

In the latter years of the eighteenth century the inadequacies in accountability and audit became increasingly obvious as the size and complexity of public activities and expenditure increased. There ... More


Early Victorian Reform

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0005
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

From 1832 accounts based on imprests were progressively replaced by appropriation accounts of actual expenditure incurred compared with relevant estimates provisions. However, accounts were still too ... More


The 1866 Audit Act and the Modern State

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0006
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The 1866 Audit Act gave effect to all the recommendations of the highly influential report of the Select Committee on Public Monies in 1856. It required the preparation of annual appropriation ... More


Audit in the Time of the New Public Management

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0009
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

In the late 1960s governments began a revolution in public sector management that sought to change management philosophies, objectives, and systems. This New Public Management (NPM) meant that the ... More


Recurring Themes and Continuing Change

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0011
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The developments in the management and conduct of the Comptroller and Auditor General’s work before and after the 1983 Act and the successes achieved, particularly on value-for-money examinations, ... More


Auditing Standards

Ian Dewing and Peter Russell

in Europe and the Governance of Global Finance

Published in print:
2014
Published Online:
June 2014
ISBN:
9780199683963
eISBN:
9780191763410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683963.003.0007
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter explores recent EU and international developments in audit policy, and focuses on the adoption of International Standards on Auditing (ISAs) issued by the International Auditing and ... More


A Sense of History

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0001
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

This chapter provides an introduction to the main themes of the book, in particular the importance of ensuring the accountability of governments to Parliament and the public. Accountability is shown ... More


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