Auditing and the production of legitimacy

被引：401

作者：

Power, MK

机构：

[1] Univ London London Sch Econ & Polit Sci, Dept Accouting & Finance, London WC2A 2AE, England

[2] Univ London London Sch Econ & Polit Sci, ESRC Ctr Anal Risk & Regulat, London WC2A 2AE, England

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2003年 / 28卷 / 04期

关键词：

D O I：

10.1016/S0361-3682(01)00047-2

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2003 Elsevier Science Ltd. All rights reserved.

引用

页码：379 / 394

页数：16

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