The DOI matches its Crossref record; 11 of the 11 references it cites were found in a registry or an index.
The Audit Society — Second Thoughts
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.
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Citations
Cites
A PUBLIC MANAGEMENT FOR ALL SEASONS
HOOD, C. (1991) · Public Administration · doi:10.1111/j.1467-9299.1991.tb00779.x · Cited by 10,159
The Audit Society: Rituals of VerificationPreprint
Power, M. (1999) · RePEc: Research Papers in Economics · Cited by 3,596
Self-citationResponsive regulation: transcending the deregulation debate
(1992) · Choice Reviews Online · doi:10.5860/choice.30-1033 · Cited by 1,726
Financial Regulation: Why, How and Where Now?
Goodhart, C., Hartmann, P., Llewellyn, D. T., et al. (1998) · Medical Entomology and Zoology · Cited by 405
Compliance: Regulation And Environment
Hutter, B. M. (1997) · doi:10.1093/oso/9780198264750.001.0001 · Cited by 376
Expertise and the construction of relevance: Accountants and environmental audit
Power, M. (1997) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(96)00037-2 · Cited by 281
Self-citationPerformance or Compliance?: Performance Audit and Public Management in Five Countries
Girre, X., & Lonsdale, J. (1999) · Cited by 236
Pollitt, C., Girre, X., Lonsdale, J., Mul, R., Summa, H., & Wærness, M. S. (1999) · Oxford University Press eBooks · doi:10.1093/acprof:oso/9780198296003.001.0001 · Cited by 231
Reinventing auditing, redefining consulting and independence
Jeppesen, K. K. (1998) · European Accounting Review · doi:10.1080/096381898336402 · Cited by 138
Auditing, Expertise and the Sociology of Technique
Power, M. (1995) · Critical Perspectives on Accounting · doi:10.1006/cpac.1995.1029 · Cited by 131
Self-citation
Cited by
The Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
Metadata
- Authors
- Power, M.
- Venue
- International Journal of Auditing
- Publisher
- Wiley
- Published
- 2000-03
- Volume
- 4
- Issue
- 1
- Pages
- 111-119
- ISSN
- 1090-6738 (ISSN-L)
- 1099-1123
- OpenAlex
- W2056737927
- Cited by
- 323
- References
- 11
- FWCI
- 9.55
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
