Reaching up and out: the audit society

Crawford Spence and Dorothy Toh

Qualitative Research in Accounting & Management, 2021, vol. 19, issue 1, 101-106

Abstract: Purpose - This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly. Design/methodology/approach - This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science. Findings - The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines. Research limitations/implications - The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars. Originality/value - The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.

Keywords: Theory; Accounting; Audit; Social science (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-10-2021-0194

DOI: 10.1108/QRAM-10-2021-0194

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