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| Author: | Carrington, T. Catasus, B. |
| Title: | Auditing stories about discomfort: Becoming comfortable with comfort theory |
| Journal: | European Accounting Review
2007 : VOL. 16:1, p. 35-58 |
| Index terms: | auditing auditors accounting reports theories |
| Language: | eng |
| Abstract: | This paper aims at widening the understanding of the production of comfort (hereafter as: prod-of-cft.) by investigating the processes (as: proc./procs.) ending up as an audit. The procs. are dealt with through addressing the research question: How do auditors perceive the prod-of-cft.? 20 seniors were interviewed on the subject of identified discomforts in the audit proc. It is concluded that the state of comfort that is demanded to get comfortable with an audit changes in relation to which actors get involved in the prod-of-cft. |
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