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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


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


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


How to Improve the Firm’s Flexibility: Tools and Techniques

Henk W. Volberda

in Building the Flexible Firm: How to Remain Competitive

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198295952
eISBN:
9780191685163
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198295952.003.0102
Subject:
Business and Management, Strategy, Organization Studies

In this chapter, attention is drawn to the process of diagnosing and improving an organization's flexibility, as well as to the organization of the said process. Through utilizing the typology and ... More


Materiality: What are the Consequences?

Brian T. Pentland and Harminder Singh

in Materiality and Organizing: Social Interaction in a Technological World

Published in print:
2012
Published Online:
January 2013
ISBN:
9780199664054
eISBN:
9780191745423
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199664054.003.0014
Subject:
Business and Management, Organization Studies

This chapter offers an approach to materiality that is grounded in pragmatism, a philosophical perspective that emphasizes context and consequences, rather than intrinsic properties. The chapter ... More


Failures of High Reliability in Finance

Nathaniel I. Bush, Peter F. Martelli, and Karlene H. Roberts

in Learning From the Global Financial Crisis: Creatively, Reliably, and Sustainably

Published in print:
2012
Published Online:
June 2013
ISBN:
9780804770095
eISBN:
9780804778640
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804770095.003.0010
Subject:
Business and Management, Organization Studies

This chapter examines the deep organizational problems in the culture and tools of high finance that limit reliable performance only within a very narrow set of system conditions. It argues that ... More


Modernity and Its “Evaluation Imaginary”

in The Evaluation Society

Published in print:
2011
Published Online:
June 2013
ISBN:
9780804776929
eISBN:
9780804778121
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804776929.003.0004
Subject:
Business and Management, Organization Studies

This chapter, as its title suggests, centers on modernity and its “evaluation imaginary.” It presents an analysis of the society constantly evolving around evaluation and three different outlines of ... More


Audit Society, Neorigorism, and Evaluation Machines

in The Evaluation Society

Published in print:
2011
Published Online:
June 2013
ISBN:
9780804776929
eISBN:
9780804778121
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804776929.003.0007
Subject:
Business and Management, Organization Studies

This chapter furthers understanding of the audit society, which was previously discussed in Chapter 3. The audit society, thus named after Michael Power diagnosed such a society as one where formal ... More


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