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Annexing new audit spaces: challenges and adaptations

Author

Listed:
  • Paul Andon
  • Clinton Free
  • Brendan O'Dwyer

Abstract

Purpose - – The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such as the environment, the public sector, sport and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to highlight the major challenges and adaptations prompted by these dynamics. Design/methodology/approach - – Drawing on Bourdieu’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces: independence; reporting; professional accreditation; and the nature of the audit role. Findings - – The audit profession has experienced mixed success in seeking to annex new audit spaces; in some instances, practices initially located at the margins of auditing have moved towards its centre, while elsewhere projects have been abandoned, colonised by others or remain in flux. In these ventures, the accounting profession is brought into competition with other bodies of expertise and modes of practice. In new audit spaces, core elements of auditing, as conventionally conceived, are transmogrified as they travel. Originality/value - – This analysis calls into question some of the “sacred cows” of auditing and challenges the transferability of the capitals and habitus of the accounting profession in other domains. Future research avenues are suggested.

Suggested Citation

  • Paul Andon & Clinton Free & Brendan O'Dwyer, 2015. "Annexing new audit spaces: challenges and adaptations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1400-1430, October.
  • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:8:p:1400-1430
    DOI: 10.1108/AAAJ-01-2015-1932
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    Citations

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    Cited by:

    1. Xu, Shirley Geyi & Andrew, Brian, 2021. "Competing for the leading role: Trials in categorizing greenhouse and energy auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    2. Adela Socol, 2016. "Banking Audit - Towards a Higher Degree of Harmonization," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 7-20, November.
    3. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    4. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    5. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    6. Channuntapipat, Charika & Samsonova-Taddei, Anna & Turley, Stuart, 2020. "Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers," The British Accounting Review, Elsevier, vol. 52(2).
    7. Gilbert, Christine, 2022. "The audit of public debt: Auditing as a device for political resistance in a neoliberal era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).

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