...Roel Boomsma Purpose This paper aims to extend some of the theoretical propositions of Michael Power’s (1997 ) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental...

...Antonio D’Andreamatteo; Giuseppe Grossi; Giorgia Mattei; Massimo Sargiacomo Purpose This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997). Design/methodology/approach...

...Michael Power Purpose The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization. Design/Methodology/approach...

... carried out in that field debating the audit arrangements within Danish central government, referring to work done in the project. I saw that as more or less the end of the larger, and in my own self-conception, successful research project on The Audit Society. In creating this self...