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Purpose
This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly.
Design/methodology/approach
This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science.
Findings
The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines.
Research limitations/implications
The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars.
Originality/value
The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.
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