audit spaces “in the margins” of auditing and the implications of such arrangements. Design/methodology/approach The paper …Purpose The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new …

(SAIs) internationally. Design/methodology/approach Building on a theorisation of regulatory space, extended by new audit … spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of …

, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance … and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to …’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces …

of new expert groups and the emergence and implications of new audit spaces. Research limitations/implications – The …