search query: @indexterm AUDITING / total: 1120
reference: 42 / 1120
| Author: | Free, C. Salterio, S.E. Shearer, T. |
| Title: | The construction of auditability: MBA rankings and assurance in practice |
| Journal: | Accounting, Organizations and Society
2009 : JAN, VOL. 34:1, p. 119-140 |
| Index terms: | auditing business schools |
| Freeterms: | MBA ranking |
| Language: | eng |
| Abstract: | This paper attempts to examine the process by which audit scope, practices and communications about the work done are developed in the fields of assurance services. An in-depth study of KPMG's 'audit' of the Financial Times MBA rankings is made, and the audit project is argued to import legitimacy to data provided by International Business Schools as well as imbue a derived legitimacy to the Financial Times rankings. Audit planning, procedures and communicated written conclusions emerge as a much more negotiated and adaptive practice at an operational level than rhetoric might suggest. |
SCIMA