Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

Transforming audit technologies: Business risk audit methodologies and the audit field

Robson, Keith, Humphrey, Christopher, Khalifa, Rihab and Jones, Julian 2007. Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting Organizations and Society 32 (4-5) , pp. 409-438. 10.1016/j.aos.2006.09.002

Full text not available from this repository.


Business Risk Audit (BRA) methodologies have been promoted by a number of the large audit firms in response, they claim, to the challenges of the information age and corporate clients’ needs for assurance. This paper subjects their claim to critical scrutiny, drawing on the perspectives of neo-institutional theories of legitimacy, the sociology of professional knowledge and the sociology of science and technology. To bring into play new Business Risk Audit methodologies a number of the larger firms have sought, through their auditing practice, to renegotiate the bases of their professional identity and status within audit firms and to widen their jurisdictional claims over other areas of expertise. These moves have been accompanied by the legitimation and embedding of Business Risk Audit in revised constructions of the market for audit, in abstract academic knowledges, reforms of professional education, and professional regulations. In providing a constructivist account of Business Risk Audit technologies, we argue for a theory of audit change that recognises (i) the centrality of legitimation processes and (ii) the co-construction of audit technology and the audit field

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
ISSN: 0361-3682
Last Modified: 25 Jun 2017 01:43

Citation Data

Cited 140 times in Google Scholar. View in Google Scholar

Cited 116 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item