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The audit society - second thoughts

Power, Michael (2000) The audit society - second thoughts. International Journal of Auditing, 4 (1). pp. 111-119. ISSN 1090-6738

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Identification Number: 10.1111/1099-1123.00306


This essay reviews the central arguments of The Audit Society (Power, 1999) and re-considers the causes and consequences of the audit explosion. It is argued that many of the claims require further empirical support and that more research is needed, particularly to demonstrate that the audit explosion is not simply a UK phenomenon. Although the word 'audit' may have decreased in significance since the book was written, the arguments can be applied to other forms of monitoring activity.

Item Type: Article
Official URL:
Divisions: Centre for Analysis of Risk & Regulation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Sets: Departments > Accounting and Finance
Research centres and groups > Centre for Analysis of Risk and Regulation (CARR)
Date Deposited: 22 Sep 2008 11:00
Last Modified: 01 Aug 2021 23:10

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