Reaching up and out: the audit society

Purpose This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly. Design/methodology/approach This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science. Findings The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines. Research limitations/implications The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars. Originality/value The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.