Purpose – This paper seeks to examine how auditors sought to establish their trustworthiness as trust providers on the internet; a vision which has remained largely unrealized. The investigation focuses on the WebTrust assurance project, launched by the North American accounting institutes to...

Purpose – This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. The paper...

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach Following the approach suggested...

Purpose – The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional brochures used by the Ordre des comptables agréés du Québec (Institute of Chartered Accountants of...

Purpose The authors study how communication agencies became important sites for the rise of measurement expertise in the government of consumer conduct following the development of online consumption. The purpose of this paper is to focus on the processes by which digital measurement developed...

Purpose – The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay...

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of...

Purpose: This paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives. Design/methodology/approach: The authors’ investigation relies on a series of interviews with individuals from different...