Qualitative Research in Accounting & Management: Volume 21 Issue 1

Guest editorial: Special issue on the 25th anniversary of “The audit society – rituals of verification”

Thomas Ahrens, Lukas Goretzki

Afterword: Audit Society 2.0?

Michael Power

The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be…

The audit society: opening up a meaningful epistemological agenda

Yves Gendron

This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around…

The influence of Power’s audit society in environmental and sustainability accounting

Jan Bebbington, Carlos Larrinaga

The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental…

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda

Antonio D’Andreamatteo, Giuseppe Grossi, Giorgia Mattei, Massimo Sargiacomo

This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).

Coping with audit society pressures: a review of NGO responses to funder accountability demands

Roel Boomsma

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…

The end of audit. Spectacle and love in the audit society

Lukas Löhlein, Christian Huber

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…