{"title":"Audit society goes viral: the rise of the online auditor","authors":"Ingrid Jeacle, Chris Carter","doi":"10.1108/qram-10-2021-0185","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis 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.\n\n\nDesign/methodology/approach\nThe paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.\n\n\nFindings\nThe 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.\n\n\nOriginality/value\nThe paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.\n","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":2.3000,"publicationDate":"2022-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qualitative Research in Accounting and Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/qram-10-2021-0185","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 5
Abstract
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.
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
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