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From common sense to expertise: Reflections on the prehistory of audit sampling

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  • Power, Michael K.

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  • Power, Michael K., 1992. "From common sense to expertise: Reflections on the prehistory of audit sampling," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 37-62, January.
    • Handle: RePEc:eee:aosoci:v:17:y:1992:i:1:p:37-62
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    Cited by:

    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    2. David C. Wilson & Layla Branicki & Bridgette Sullivan‐Taylor & Alexander D. Wilson, 2010. "Extreme events, organizations and the politics of strategic decision making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 699-721, June.
    3. Hubert Tondeur, 2003. "Les déterminants de la qualité des missions de commissariat aux comptes," Post-Print halshs-00582819, HAL.
    4. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    5. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    6. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    7. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
    8. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    9. Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
    10. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    11. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    12. Kim Klarskov Jeppesen, 1998. "Reinventing auditing, redefining consulting and independence," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 517-539.
    13. Jones, Keith T. & Hunt, Steven C. & Chen, Clement C., 2008. "Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled," Accounting forum, Elsevier, vol. 32(3), pages 213-224.
    14. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    15. Khaled Samaha & Mohamed Hegazy, 2010. "An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 882-911, October.
    16. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
    17. Fischer, Michael J., 1996. ""Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 219-242.
    18. Young, Joni J., 2006. "Making up users," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 579-600, August.
    19. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    20. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
    21. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    22. Carlos, RAMIREZ, 2005. "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series 812, HEC Paris.
    23. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
    24. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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