... the transformation process. Design/methodology/approach The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand. Findings The firms have entered the era of “smart audit systems”, in which auditors provide deep...

... countries such as the UK 2 Adams and Evans (2004) 183 The Journal of Corporate Citizenship Review of social audits by comparison against the requirements of standards as well as drawing on their personal insights None – descriptive study Focuses on the ability of social audits to enhance...