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The Audit Society — Second Thoughts
Author(s) -
Power Michael
Publication year - 2000
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00306
Subject(s) - audit , accounting , phenomenon , audit evidence , business , internal audit , empirical research , joint audit , epistemology , philosophy
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.