Audit society goes viral: the rise of the online auditor

Ingrid Jeacle and Chris Carter

Qualitative Research in Accounting & Management, 2022, vol. 19, issue 2, 231-240

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.

Keywords: Audit society; Auditor; Online; Rankings; User review; Virtual (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-10-2021-0185

DOI: 10.1108/QRAM-10-2021-0185

Access Statistics for this article

Qualitative Research in Accounting & Management is currently edited by Lukas Goretzki and Thomas Ahrens

More articles in Qualitative Research in Accounting & Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().