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The Audit Society: Rituals of Verification
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- Łukasz Sułkowski, 2016. "Accountability of University: Transition of Public Higher Education," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 4(1), pages 9-21.
- 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.
- Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
- Tobias Scheytt & Kim Soin & Kerstin Sahlin‐Andersson & Michael Power, 2006. "Introduction: Organizations, Risk and Regulation," Journal of Management Studies, Wiley Blackwell, vol. 43(6), pages 1331-1337, September.
- Birgit Brunklaus & Tove Malmqvist & Henrikke Baumann, 2009. "Managing stakeholders or the environment? The challenge of relating indicators in practice," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(1), pages 27-37, January.
- Stephen Davey & Carol Richards, 2013. "Supermarkets and private standards: unintended consequences of the audit ritual," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 30(2), pages 271-281, June.
- Komori, Naoko, 2015. "Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 141-156.
- Anne K. Krüger, 2020. "Quantification 2.0? Bibliometric Infrastructures in Academic Evaluation," Politics and Governance, Cogitatio Press, vol. 8(2), pages 58-67.
- Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
- Elisabeth Maria Schlagberger & Lutz Bornmann & Johann Bauer, 2016. "At what institutions did Nobel laureates do their prize-winning work? An analysis of biographical information on Nobel laureates from 1994 to 2014," Scientometrics, Springer;Akadémiai Kiadó, vol. 109(2), pages 723-767, November.
- Leticia Antunes Nogueira & Louise Brøns Kringelum & Julia Olsen & Finn Arne Jørgensen & Bjørn Vidar Vangelsten, 2022. "What would it take to establish a take‐back scheme for fishing gear? Insights from a comparative analysis of fishing gear and beverage containers," Journal of Industrial Ecology, Yale University, vol. 26(6), pages 2020-2032, December.
- Mathias Ericson, 2018. "“Sweden Has Been Naïve”: Nationalism, Protectionism and Securitisation in Response to the Refugee Crisis of 2015," Social Inclusion, Cogitatio Press, vol. 6(4), pages 95-102.
- Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
- Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
- Shukla, Anuprita & Teedon, Paul & Cornish, Flora, 2016. "Empty rituals? A qualitative study of users’ experience of monitoring & evaluation systems in HIV interventions in western India," Social Science & Medicine, Elsevier, vol. 168(C), pages 7-15.
- 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.
- Jeroen van der Heijden, 2021. "Risk as an Approach to Regulatory Governance: An Evidence Synthesis and Research Agenda," SAGE Open, , vol. 11(3), pages 21582440211, July.
- Nolde Nielsen, Kåre & Holm, Petter & Aschan, Michaela, 2015. "Results based management in fisheries: Delegating responsibility to resource users," Marine Policy, Elsevier, vol. 51(C), pages 442-451.
- Scott, Susan V. & Walsham, Geoff, 2004. "The broadening spectrum of reputation risk in organizations: banking on risk and trust relationships," LSE Research Online Documents on Economics 33900, London School of Economics and Political Science, LSE Library.
- Mutti, Antonio, 2004. "The resiliency of systemic trust," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 6(1), pages 13-19.
- Tullberg, Jan, 2013. "Stakeholder theory: Some revisionist suggestions," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 42(C), pages 127-135.
- Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
- Brown, Alistair M., 2015. "A reporting compliance of national Fisheries Authority of Papua New Guinea," Marine Policy, Elsevier, vol. 51(C), pages 196-201.
- Mehrpouya, Afshin, 2015. "Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 15-36.
- Mennicken, Andrea, 2006. "Translation and standardisation: audit world building in Post-Soviet Russia," LSE Research Online Documents on Economics 3033, London School of Economics and Political Science, LSE Library.
- Amanda Keddie, 2021. "NGOs working for gender justice with boys and men: Exploring challenges of accountability," Gender, Work and Organization, Wiley Blackwell, vol. 28(4), pages 1461-1474, July.
- Gilles Teneau & Nicolas Dufour & Max Moulin, 2012. "De l'erreur humaine à la faute managériale : la responsabilité et la pérennité organisationnelle en question," Post-Print hal-01870827, HAL.
- D. Gwilliam & R. Macve & G. Meeks, 2005. "The costs and benefits of increased accounting regulation: a case study of Lloyd's of London," Accounting and Business Research, Taylor & Francis Journals, vol. 35(2), pages 129-146.
- Shyam Sunder & Karim Jamal, 2006. "Regulation, Competition and Independence in a Certification Society: Financial Reports Vs. Baseball Cards," Yale School of Management Working Papers amz2578, Yale School of Management, revised 01 Jun 2007.
- Carrington, Thomas, 2010. "An analysis of the demands on a sufficient audit: Professional appearance is what counts!," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 669-682.
- Jane Davison, 2007. "Business Elites and Corporate Governance in France and the UK – By Mairi Maclean, Charles Harvey and Jon Press," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(4), pages 701-703, July.
- Raviola, Elena, 2017. "Meetings between frames: Negotiating worth between journalism and management," European Management Journal, Elsevier, vol. 35(6), pages 737-744.
- Aurélien Bargain & Christophe Maurel, 2017. "L'instrumentation de gestion au service de la mutualisation de services publics communaux : quels enjeux pour quels effets ?," Post-Print hal-01907611, HAL.
- Skrzypek, Emilia E., 2020. "Extractive entanglements and regimes of accountability at an undeveloped mining project," Resources Policy, Elsevier, vol. 69(C).
- Breda Sweeney & Bernard Pierce, 2011. "Audit team defence mechanisms: auditee influence," Accounting and Business Research, Taylor & Francis Journals, vol. 41(4), pages 333-356, September.
- Peter Norberg, 2018. "Bankers Bashing Back: Amoral CSR Justifications," Journal of Business Ethics, Springer, vol. 147(2), pages 401-418, January.
- Lewis, Mervyn K., 2012. "New dogs, old tricks. Why do Ponzi schemes succeed?," Accounting forum, Elsevier, vol. 36(4), pages 294-309.
- Stuart Kells & Graeme Hodge, 2011. "Performance Auditing and Public Sector Innovation: Friends with Benefts or Strange Bedfellows?," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 33(2), pages 163-184, December.
- Reijer P Hendrikse & James D Sidaway, 2010. "Commentary," Environment and Planning A, , vol. 42(9), pages 2037-2042, September.
- Morgane Le Breton & Franck Aggeri, 2016. "The regulation of CSR by means of transparency standards," Post-Print hal-01368035, HAL.
- Stuart Kells & Graeme Hodge, 2010. "Redefining the Performance Auditing Space," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 32(1), pages 63-88, June.
- Michal Bobek, 2015. "Assurance Services - Concept and Standardization [Ověřovací služby - koncept a standardizace]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(2), pages 23-57.
- Gabrielli, Gianluca & Magri, Carlotta & Medioli, Alice & Marchini, Pier Luigi, 2024. "The power of big data affordances to reshape anti-fraud strategies," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
- Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
- O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
- Broberg, Pernilla & Umans, Timurs & Gerlofstig, Carl, 2013. "Balance between auditing and marketing: An explorative study," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 57-70.
- Jennifer Jo Thompson & A. June Brawner & Usha Kaila, 2017. "“You can’t manage with your heart”: risk and responsibility in farm to school food safety," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 34(3), pages 683-699, September.
- Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
- Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
- English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
- Sikka, Prem, 2009. "Financial crisis and the silence of the auditors," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 868-873, August.
- Marta Solórzano-García & Julio Navío-Marco & Luis Manuel Ruiz-Gómez, 2019. "Ambiguity in the Attribution of Social Impact: A Study of the Difficulties of Calculating Filter Coefficients in the SROI Method," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
- Tully, Stephen, 2004. "Access to justice within the sustainable self-governance model," LSE Research Online Documents on Economics 36056, London School of Economics and Political Science, LSE Library.
- Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
- Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
- Christophe Maurel & François Pantin, 2020. "The French workers cooperatives approach to CSR: What is the relationship between discourse, practices and tools? [Caractériser la démarche des Scop en matière de RSE : quels couplages entre les di," Post-Print hal-02525162, HAL.
- Marlee Tichenor & Sally E Merry & Sotiria Grek & Justyna Bandola-Gill, 2022. "Global public policy in a quantified world: Sustainable Development Goals as epistemic infrastructures [The ethics of a formula: Calculating a financial-humanitarian price for water]," Policy and Society, Darryl S. Jarvis and M. Ramesh, vol. 41(4), pages 431-444.
- 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.
- Asif M. Huq & Fredrik Hartwig & Niklas Rudholm, 2022. "Do audited firms have a lower cost of debt?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 153-175, June.
- David Levi-Faur, 2005. "The Global Diffusion of Regulatory Capitalism," The ANNALS of the American Academy of Political and Social Science, , vol. 598(1), pages 12-32, March.
- Franck Aggeri & Morgane Le Breton, 2016. "Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement," Post-Print hal-01901216, HAL.
- Viorica Mirela Stefan-Duicu & Adrian Stefan-Duicu, 2019. "Explaining Power Over the Investee - the Rights that Give the Possibility to Directs the Investee`s Relevant Activities," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 7(1), June.
- Martha Macintyre & Wendy Mee & Fiona Solomon, 2008. "Evaluating social performance in the context of an ‘audit culture’: a pilot social review of a gold mine in Papua New Guinea," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(2), pages 100-110, March.
- Nicolas Berland & Benjamin Dreveton, 2012. "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print halshs-00844168, HAL.
- Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2023. "How the Big Four maintain and defend logic equilibrium at concurrent performances," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
- Wæraas, Arild, 2015. "Putting on the velvet glove: The paradox of "soft" core values in "hard" organizations," Working Paper Series 09-2015, Norwegian University of Life Sciences, School of Economics and Business.
- Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
- Racko, Girts, 2017. "Bureaucratization and medical professionals’ values: A cross-national analysis," Social Science & Medicine, Elsevier, vol. 180(C), pages 76-84.
- Tom Willems & Wouter Van Dooren, 2012. "Coming to Terms with Accountability," Public Management Review, Taylor & Francis Journals, vol. 14(7), pages 1011-1036, January.
- Elisabeth Badenhoop, 2021. "The fallacy of perfect regulatory controls: Lessons from database surveillance of migration in West Germany from the 1950s to the 1970s," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 952-968, July.
- Federica De Santis, 2016. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 41-54, December.
- Afshin Mehrpouya & Rita Samiolo, 2019. "Numbers in regulatory intermediation: Exploring the role of performance measurement between legitimacy and compliance," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 220-239, June.
- Andreassen, Hege K. & Kjekshus, Lars Erik & Tjora, Aksel, 2015. "Survival of the project: A case study of ICT innovation in health care," Social Science & Medicine, Elsevier, vol. 132(C), pages 62-69.
- Thomas Carrington & Bino Catasus, 2007. "Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 35-58.
- Klaus Wohlrabe & Lutz Bornmann & Sabine Gralka & Felix de Moya Anegon, 2018. "Wie effizient forschen Universitäten in Deutschland, deren Zukunftskonzepte im Rahmen der Exzellenzinitiative ausgezeichnet wurden?," ifo Working Paper Series 253, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Ojo, Marianne, 2006. "Eliminating the Audit Expectations Gap : Myth or Reality?," MPRA Paper 232, University Library of Munich, Germany, revised Sep 2006.
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- Marian Negoita, 2010. "A Model in the Desert: Modernization, Advanced Liberalism, and Child Protection Reform in Postcommunist Romania," Politics & Society, , vol. 38(1), pages 95-117, March.
- Petrakaki, Dimitra & Barber, Nick & Waring, Justin, 2012. "The possibilities of technology in shaping healthcare professionals: (Re/De-)Professionalisation of pharmacists in England," Social Science & Medicine, Elsevier, vol. 75(2), pages 429-437.
- Shyam Sunder & Karim Jamal, 2006. "Regulation, Competition and Independence in a Certification Society: Financial Reports Vs. Baseball Cards," Yale School of Management Working Papers amz2578, Yale School of Management, revised 01 Jun 2007.
- Karim Jamal, 2008. "Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 97-110, May.
- Henrik Merkelsen & Rasmus Kjærgaard Rasmussen, 2016. "Nation branding as an emerging field – An institutionalist perspective," Place Branding and Public Diplomacy, Palgrave Macmillan, vol. 12(2), pages 99-109, August.
- Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
- Joe Christopher & Philomena Leung & Shane Leong, 2017. "Can Employees Be Used to Overcome Independent Audit Limitations?," Australian Accounting Review, CPA Australia, vol. 27(4), pages 442-456, December.
- Richard McGrath, 2009. "A Discourse Analysis of Australian Local Government Recreation and Sport Plans Provision For People with Disabilities," Public Management Review, Taylor & Francis Journals, vol. 11(4), pages 477-497, July.
- Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
- Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2013. "Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1223-1250, September.
- Mehrpouya, Afshin & Samiolo, Rita, 2016. "Performance measurement in global governance: Ranking and the politics of variability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 12-31.
- Nolas, Sevasti-Melissa, 2011. "Reflections on the enactment of children's participation rights through research: Between transactional and relational spaces," Children and Youth Services Review, Elsevier, vol. 33(7), pages 1196-1202, July.
- Mehrpouya, Afshin & Salles-Djelic, Marie-Laure, 2019. "Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 12-31.
- Prentice, Rachel, 2018. "How surgery became a global public health issue," Technology in Society, Elsevier, vol. 52(C), pages 17-23.
- José-Miguel Bello y Villarino, 2021. "Measuring Corruption: A Critical Analysis of the Existing Datasets and Their Suitability for Diachronic Transnational Research," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(2), pages 709-747, September.
- Matthew Flinders, 2010. "Splintered Logic and Political Debate," Chapters, in: Graeme A. Hodge & Carsten Greve & Anthony E. Boardman (ed.), International Handbook on Public–Private Partnerships, chapter 6, Edward Elgar Publishing.
- Wohlrabe, Klaus & Bornmann, Lutz & de Moya Anegon, Felix, 2017. "Wie effizient sind Universitäten in Deutschland, deren Zukunftskonzepte im Rahmen der Exzellenzinitiative ausgezeichnet wurden? Ein empirischer Vergleich von Input- und Output-Daten zur Forschung [," MPRA Paper 76218, University Library of Munich, Germany.
- Karim Jamal & Shyam Sunder, 2011. "Unregulated Markets for Audit Services," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 1-16, December.
- Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi, 2015. "From four to zero? The social mechanisms of symbolic domination in the UK accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 86-100.
- John Taskinsoy, 2012. "Relevancy of Corporate Financial Policies and the Profit Maximization View of Islamic Banks," Journal of Social and Development Sciences, AMH International, vol. 3(6), pages 184-193.
- Palazuelos Cobo, Estefanía & Montoya del Corte, Javier & Herrero Crespo, Ángel, 2017. "Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 63-72.
- Mennicken, Andrea, 2006. "Translation and standardization: audit world-building in post-Soviet Russia," LSE Research Online Documents on Economics 36111, London School of Economics and Political Science, LSE Library.
- Amir Michael & Rob Dixon, 2019. "Audit data analytics of unregulated voluntary disclosures and auditing expectations gap," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 188-205, December.
- Espinosa Díaz, Yuli Samary & Revelo Mantilla, Jessica Tatiana & Ballesteros Sarabia, Victor Manuel, 2020. "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 266-282, July.
- Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
- Dixon-Woods, Mary & Tarrant, Carolyn, 2009. "Why do people cooperate with medical research? Findings from three studies," Social Science & Medicine, Elsevier, vol. 68(12), pages 2215-2222, June.
- Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
- Loke-Min Foo & Darinka Asenova & Stephen Bailey & John Hood, 2011. "Stakeholder Engagement and Compliance Culture," Public Management Review, Taylor & Francis Journals, vol. 13(5), pages 707-729, June.
- Rob Imrie & Emma Street, 2009. "Risk, Regulation and the Practices of Architects," Urban Studies, Urban Studies Journal Limited, vol. 46(12), pages 2555-2576, November.
- Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
- Phillip Paiement, 2019. "Jurisgenerative role of auditors in transnational labor governance," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 280-298, June.
- Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe," Environment and Planning C, , vol. 31(4), pages 741-757, August.
- Koreff, Jared & Weisner, Martin & Sutton, Steve G., 2021. "Data analytics (ab) use in healthcare fraud audits," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).