Matches in SemOpenAlex for { <https://semopenalex.org/work/W4285026972> ?p ?o ?g. }
Showing items 1 to 92 of
92
with 100 items per page.
- W4285026972 abstract "Purpose A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable. Design/methodology/approach Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms. Findings The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability. Originality/value While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends." @default.
- W4285026972 created "2022-07-12" @default.
- W4285026972 creator A5045638918 @default.
- W4285026972 creator A5057888715 @default.
- W4285026972 date "2022-07-13" @default.
- W4285026972 modified "2023-09-27" @default.
- W4285026972 title "The end of audit. Spectacle and love in the audit society" @default.
- W4285026972 cites W1582174699 @default.
- W4285026972 cites W1945197361 @default.
- W4285026972 cites W1965432675 @default.
- W4285026972 cites W1966591472 @default.
- W4285026972 cites W1967893910 @default.
- W4285026972 cites W2008258559 @default.
- W4285026972 cites W2013204245 @default.
- W4285026972 cites W2017699874 @default.
- W4285026972 cites W2032280823 @default.
- W4285026972 cites W2051868361 @default.
- W4285026972 cites W2053402336 @default.
- W4285026972 cites W2059410657 @default.
- W4285026972 cites W2085706690 @default.
- W4285026972 cites W2115405137 @default.
- W4285026972 cites W2127304915 @default.
- W4285026972 cites W2139799726 @default.
- W4285026972 cites W2171933098 @default.
- W4285026972 cites W2337116379 @default.
- W4285026972 cites W2613140486 @default.
- W4285026972 cites W2725114605 @default.
- W4285026972 cites W2758001284 @default.
- W4285026972 cites W2810916655 @default.
- W4285026972 cites W2921147271 @default.
- W4285026972 cites W2985555235 @default.
- W4285026972 cites W3080095383 @default.
- W4285026972 cites W3121483835 @default.
- W4285026972 cites W3121798526 @default.
- W4285026972 cites W3157981759 @default.
- W4285026972 cites W3198439319 @default.
- W4285026972 cites W3205187892 @default.
- W4285026972 cites W3206707033 @default.
- W4285026972 doi "https://doi.org/10.1108/qram-11-2021-0199" @default.
- W4285026972 hasPublicationYear "2022" @default.
- W4285026972 type Work @default.
- W4285026972 citedByCount "1" @default.
- W4285026972 countsByYear W42850269722023 @default.
- W4285026972 crossrefType "journal-article" @default.
- W4285026972 hasAuthorship W4285026972A5045638918 @default.
- W4285026972 hasAuthorship W4285026972A5057888715 @default.
- W4285026972 hasConcept C111472728 @default.
- W4285026972 hasConcept C119857082 @default.
- W4285026972 hasConcept C121955636 @default.
- W4285026972 hasConcept C138885662 @default.
- W4285026972 hasConcept C144024400 @default.
- W4285026972 hasConcept C144133560 @default.
- W4285026972 hasConcept C166052673 @default.
- W4285026972 hasConcept C17744445 @default.
- W4285026972 hasConcept C190248442 @default.
- W4285026972 hasConcept C199521495 @default.
- W4285026972 hasConcept C2776291640 @default.
- W4285026972 hasConcept C2776950860 @default.
- W4285026972 hasConcept C36289849 @default.
- W4285026972 hasConcept C39549134 @default.
- W4285026972 hasConcept C41008148 @default.
- W4285026972 hasConceptScore W4285026972C111472728 @default.
- W4285026972 hasConceptScore W4285026972C119857082 @default.
- W4285026972 hasConceptScore W4285026972C121955636 @default.
- W4285026972 hasConceptScore W4285026972C138885662 @default.
- W4285026972 hasConceptScore W4285026972C144024400 @default.
- W4285026972 hasConceptScore W4285026972C144133560 @default.
- W4285026972 hasConceptScore W4285026972C166052673 @default.
- W4285026972 hasConceptScore W4285026972C17744445 @default.
- W4285026972 hasConceptScore W4285026972C190248442 @default.
- W4285026972 hasConceptScore W4285026972C199521495 @default.
- W4285026972 hasConceptScore W4285026972C2776291640 @default.
- W4285026972 hasConceptScore W4285026972C2776950860 @default.
- W4285026972 hasConceptScore W4285026972C36289849 @default.
- W4285026972 hasConceptScore W4285026972C39549134 @default.
- W4285026972 hasConceptScore W4285026972C41008148 @default.
- W4285026972 hasLocation W42850269721 @default.
- W4285026972 hasOpenAccess W4285026972 @default.
- W4285026972 hasPrimaryLocation W42850269721 @default.
- W4285026972 hasRelatedWork W1480452202 @default.
- W4285026972 hasRelatedWork W1940853855 @default.
- W4285026972 hasRelatedWork W2159232701 @default.
- W4285026972 hasRelatedWork W2348075735 @default.
- W4285026972 hasRelatedWork W2381327865 @default.
- W4285026972 hasRelatedWork W2765736703 @default.
- W4285026972 hasRelatedWork W293545476 @default.
- W4285026972 hasRelatedWork W2985194302 @default.
- W4285026972 hasRelatedWork W3119521567 @default.
- W4285026972 hasRelatedWork W3124856441 @default.
- W4285026972 isParatext "false" @default.
- W4285026972 isRetracted "false" @default.
- W4285026972 workType "article" @default.