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 language | English |
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Pages (from-to) | 231-240 |
Journal | Qualitative Research in Accounting & Management |
Volume | 19 |
Issue number | 2 |
Early online date | 9 Feb 2022 |
DOIs | |
Publication status | Published - 15 Mar 2022 |
Keywords / Materials (for Non-textual outputs)
- audit society
- auditor
- online
- rankings
- user review
- virtual