| Author: | Pentland, B. |
| Title: | Getting comfortable with the numbers: auditing and the micro-production of macro-order |
| Journal: | Accounting, Organizations and Society
1993 : OCT-NOV, VOL. 18:7/8, p. 605-620 |
| Index terms: | AUDITING THEORIES ACCOUNTING |
| Language: | eng |
| Abstract: | Field observations of two audit engagements are used to interpret auditing as a ritual which transforms the financial statements of corporate management from an inherently untrustworthy state into a form that the auditors and the public can be comfortable with. The analysis draws on Collins' theory of interaction ritual chains (American Journal of Sociology, 1981, pp.984-1014) to create an interpretative theory of auditing which offers insights into both the micro-level interactions within the audit team and the macro-level role of auditing in the economic order. |
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