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Keywords: Audit reports
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Journal Articles
The modern slavery audit and the inherent biases of auditing
Available to Purchase
Accounting, Auditing & Accountability Journal (2026) 39 (5): 831–858.
Published: 26 May 2026
.../approach Our case relies primarily on the audit reports of two audit investigations of the Sajo Oyang Corporation. We reveal and analyze the documentary and oral evidence that the auditors relied on, and did not rely on, in arriving at their conclusions, as well as their justifications for (un)reliance...
Journal Articles
Stakeholder inclusivity in social and environmental report assurance
Available to Purchase
Accounting, Auditing & Accountability Journal (2010) 23 (4): 532–557.
Published: 11 May 2010
... be contacted at: edgleycr@cardiff.ac.uk © Emerald Group Publishing Limited 2010 Stakeholder analysis Social audit Audit reports SERA is perceived as a key element for ensuring credibility in SER (Simnett et al., 2009) thus performing a similar function to auditing in financial...
Journal Articles
Social and environmental reporting and hegemonic discourse
Available to Purchase
Accounting, Auditing & Accountability Journal (2007) 20 (6): 855–882.
Published: 30 October 2007
.... It is one of very few papers to interpret SER explicitly through the lens of discourse theory. Crawford Spence can be contacted at: cs384@st‐andrews.ac.uk © Emerald Group Publishing Limited 2007 Social environment Audit reports Language Myths Ideologies are historical facts which...
