{"title":"是 \"耻辱之楼 \"还是 \"媒体审判\"?媒体对毕马威荷兰总部的诬陷","authors":"Dominic Detzen","doi":"10.1016/j.cpa.2023.102676","DOIUrl":null,"url":null,"abstract":"<div><p>This paper centers on the role that a material artefact—KPMG Netherlands’ head office—has played in the Dutch media’s attempt to hold the audit profession to account. It employs the literatures on news framing and the media’s social control function, to analyze how the press mobilized the building as a <em>perceived space</em> that epitomized extant professional conduct. Using a strategy of temporal bracketing, the paper traces how an initially weak claim against KPMG amplified and expanded after successive revelations, which ultimately triggered a criminal investigation into charges of fraud, tax evasion, and forgery. The paper shows the media’s ability to construct and enact reporting frames that suppress voices from the audit field and that set a reform agenda for both firm and profession. It also reveals the contrast between the values that audit firm offices seek to convey and those they come to embody in the eyes of the public.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102676"},"PeriodicalIF":8.3000,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001326/pdfft?md5=4f83a1e00d6b2a85f0d60bf4104fd9a4&pid=1-s2.0-S1045235423001326-main.pdf","citationCount":"0","resultStr":"{\"title\":\"‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office\",\"authors\":\"Dominic Detzen\",\"doi\":\"10.1016/j.cpa.2023.102676\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper centers on the role that a material artefact—KPMG Netherlands’ head office—has played in the Dutch media’s attempt to hold the audit profession to account. It employs the literatures on news framing and the media’s social control function, to analyze how the press mobilized the building as a <em>perceived space</em> that epitomized extant professional conduct. Using a strategy of temporal bracketing, the paper traces how an initially weak claim against KPMG amplified and expanded after successive revelations, which ultimately triggered a criminal investigation into charges of fraud, tax evasion, and forgery. The paper shows the media’s ability to construct and enact reporting frames that suppress voices from the audit field and that set a reform agenda for both firm and profession. It also reveals the contrast between the values that audit firm offices seek to convey and those they come to embody in the eyes of the public.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"98 \",\"pages\":\"Article 102676\"},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1045235423001326/pdfft?md5=4f83a1e00d6b2a85f0d60bf4104fd9a4&pid=1-s2.0-S1045235423001326-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235423001326\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235423001326","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office
This paper centers on the role that a material artefact—KPMG Netherlands’ head office—has played in the Dutch media’s attempt to hold the audit profession to account. It employs the literatures on news framing and the media’s social control function, to analyze how the press mobilized the building as a perceived space that epitomized extant professional conduct. Using a strategy of temporal bracketing, the paper traces how an initially weak claim against KPMG amplified and expanded after successive revelations, which ultimately triggered a criminal investigation into charges of fraud, tax evasion, and forgery. The paper shows the media’s ability to construct and enact reporting frames that suppress voices from the audit field and that set a reform agenda for both firm and profession. It also reveals the contrast between the values that audit firm offices seek to convey and those they come to embody in the eyes of the public.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations