Audit society goes viral: The rise of the online auditor

Ingrid Jeacle*, Chris Carter

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract / Description of output

Purpose: This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world. Design/methodology/approach: The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review. Findings: The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust. Originality/value: The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.

Original languageEnglish
Pages (from-to)231-240
JournalQualitative Research in Accounting & Management
Issue number2
Early online date9 Feb 2022
Publication statusPublished - 15 Mar 2022

Keywords / Materials (for Non-textual outputs)

  • audit society
  • auditor
  • online
  • rankings
  • user review
  • virtual


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