Auditing and the production of legitimacy
Accounting Organizations and SocietyPublished 30 January 2003
Michael Power
Citations777
SJR quartileQ1
SJR score2.12
SNIP2.48
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Abstract
This essay discusses an important series of formative contributions to contextualist and critical research in auditing. A small number of relatively recent papers question rationalized accounts of the audit process and explore the complex 'back stage' of practice. These papers are interpreted as contributions to our understanding of the production of legitimacy around four substantive themes: the audit process and formal structure; auditing as a business; working papers and image management; new audits. The papers also point to the socially constructed nature of professional inference and suggest a fruitful basis for taking these research efforts forward.
Keywords
Business, Management and Accounting
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