The End of Audit: Spectacle and Love in the Audit Society

Lukas Löhlein, Christian Huber

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

Purpose
A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Design/methodology/approach
Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.
Findings
The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

Originality/value
While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.
OriginalsprogEngelsk
TidsskriftQualitative Research in Accounting and Management
Antal sider12
ISSN1176-6093
DOI
StatusUdgivet - 13 jul. 2022

Bibliografisk note

Epub ahead of print. Published online: 13 July 2022

Emneord

  • Audit society
  • Auditability
  • Non-auditable
  • Tinder
  • Wirecard

Citationsformater