审计社会病毒式传播:在线审计师的兴起

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2022-02-09 DOI:10.1108/qram-10-2021-0185

Ingrid Jeacle, Chris Carter

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引用次数: 5

摘要

本文旨在考虑Michael Power(1997)的Audit Society论文对理解审计逻辑在虚拟世界中的兴起的影响。设计/方法/途径本文回顾了《审计社会》中的一些关键概念，并结合用户审查的作用进行了讨论。该论文认为，用户评论是在线世界审计协会的一个说导性例子，其独立性、可测量性和专业知识的概念被用来创造一种舒适感和信任感。原创性/价值这篇论文加强了我们对审计协会对日常生活的影响的理解，特别是涉及到数字公民的生活。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Audit society goes viral: the rise of the online auditor

Purpose This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world. Design/methodology/approach The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review. Findings The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust. Originality/value The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics