• Media type: E-Article
  • Title: Reaching up and out: the audit society
  • Contributor: Spence, Crawford; Toh, Dorothy
  • Published: Emerald, 2022
  • Published in: Qualitative Research in Accounting & Management, 19 (2022) 1, Seite 101-106
  • Language: English
  • DOI: 10.1108/qram-10-2021-0194
  • ISSN: 1176-6093
  • Keywords: Accounting ; Business and International Management
  • Origination:
  • Footnote:
  • Description: <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Research limitations/implications</jats:title> <jats:p>The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.</jats:p> </jats:sec>