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


Purpose – This paper considers 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 our everyday lives with particular reference to the lives of the digital citizen.
Original languageEnglish
JournalQualitative Research in Accounting and Management
Publication statusAccepted/In press - 10 Jan 2022


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


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