...Erica Pimentel; Emilio Boulianne; Crawford Spence Purpose Previous work has explored the ability of auditors to expand successfully into seemingly unrelated fields, referred to as new audit spaces. The present paper focuses on how auditors respond to challenges when entering a new audit field...

...Fredrik Svärdsten; Kristina Tamm Hallström Purpose The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements. Design/methodology/approach The paper is based...

... at: p.andon@unsw.edu.au 09 07 2020 06 09 2021 23 11 2021 26 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Boundary work Government advertising New audit spaces Politics Rationalisation State audit Auditing...

...David Collins; Ian Dewing; Peter Russell Purpose The purpose of this paper is to investigate the jurisdictional expansion of audit into the area of UK financial regulation. The paper draws on the analytical framework of new audit spaces (Andon et al., 2014, 2015), which built...

... the public to the private sector, the study of small-scale accounting firms, the rise of new expert groups and the emergence and implications of new audit spaces. Research limitations/implications – The value of this paper is in bringing together a number of important but eclectic themes to scope out...

... implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such as the environment, the public sector, sport and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second...