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Strategies for dealing with standard‐setting resistance

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  • Kim K. Jeppesen

Abstract

Purpose - The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development. Design/methodology/approach - The research is conducted as a longitudinal single case study of the auditing standard‐setting activities of the Danish professional body 1970‐1978. The case is based on extensive interviews with members of the standard‐setting board at that time, supplemented with documentary studies. Findings - The paper identifies and discusses five general measures to deal with the immanent resistance to auditing standard setting: alignment of interests, representation, due process, soft texts, and reference to ideology. It concludes by analyzing how these strategies are adapted to changing patterns of standard‐setting resistance at various stages. Research limitations/implications - The paper discusses auditing standard setting only. Although resistance to accounting standard setting may be dealt with in the same way, the patterns of resistance are most likely different and the adaptation strategies may therefore also be different. Practical implications - Presenting insight into the processes of auditing standard setting, the paper is of interest to anyone involved in the process, either as developers or as users. Originality/value - The paper supplements previous studies of standard setting by applying the Actor‐Network Theory approach to auditing standard setting, thereby outlining a new general framework for the study of standard setting.

Suggested Citation

  • Kim K. Jeppesen, 2010. "Strategies for dealing with standard‐setting resistance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 175-200, February.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:2:p:175-200
    DOI: 10.1108/09513571011023183
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    References listed on IDEAS

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    1. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    2. Prem Sikka, 1992. "Audit policy making in the UK," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 349-392.
    3. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    4. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    5. Young, Joni J., 2003. "Constructing, persuading and silencing: the rhetoric of accounting standards," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 621-638, August.
    6. Walter Masocha & Pauline Weetman, 2007. "Rhetoric in standard setting: the case of the going‐concern audit," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 74-100, March.
    7. Anne Loft & Christopher Humphrey & Stuart Turley, 2006. "In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 428-451, April.
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    Cited by:

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    3. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.

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