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| Author: | Robson, K. (et al.) |
| Title: | Transforming audit technologies: Business risk audit methodologies and the audit field |
| Journal: | Accounting, Organizations and Society
2007 : MAY/JUL, VOL. 32:4-5, p. 409-438 |
| Index terms: | accounting auditing methodology risk management technology methodology |
| Language: | eng |
| Abstract: | According to a number of the large audit firms, Business Risk Audit (BRA) methodologies have been promoted due to the challenges of the information age and corporate clients' needs for assurance. This paper deals with their claim from a critical viewpoint, drawing on the perspectives of neo-institutional theories of legitimacy, the sociology of professional knowledge and the sociology of science and technology. ... In providing a constructivist account of BRA technologies, this paper argues for a theory of audit change that recognizes: i. the centrality of legitimation processes and ii. the co-construction of audit technology and the audit field. |
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