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Original Articles

Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory

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Pages 35-58 | Published online: 24 Apr 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (6)

Nathalie Repenning, Lukas Löhlein & Utz Schäffer. (2022) Emotions in Accounting: A Review to Bridge the Paradigmatic Divide. European Accounting Review 31:1, pages 241-267.
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Mary Canning, Brendan O’Dwyer & George Georgakopoulos. (2019) Processes of auditability in sustainability assurance – the case of materiality construction. Accounting and Business Research 49:1, pages 1-27.
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Lena Agevall, Pernilla Broberg & Timurs Umans. (2018) The New Generation of Auditors Meeting Praxis: Dual Learning’s Role in Audit Students’ Professional Development. Scandinavian Journal of Educational Research 62:2, pages 307-324.
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Petter Gottschalk. (2017) Convenience in White-Collar Crime: Introducing a Core Concept. Deviant Behavior 38:5, pages 605-619.
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Thomas Schillemans & Mark van Twist. (2016) Coping with Complexity: Internal Audit and Complex Governance. Public Performance & Management Review 40:2, pages 257-280.
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Santhosh Abraham & Richard Slack. Understanding fund manager readership of annual report risk disclosure. Accounting Forum 0:0, pages 1-25.
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Articles from other publishers (58)

Chiara Bottausci & Keith Robson. (2023) “He Hears”: An essay celebrating the 25 year anniversary of The Audit Society. Critical Perspectives on Accounting 97, pages 102581.
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Hany Elbardan, Donald Nordberg & Vikash Kumar Sinha. (2023) Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases. Journal of Accounting Literature.
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Paul Andon, Jane Baxter & Wai Fong Chua. (2023) Affect and reason in uncertain accounting settings: The case of capital investment appraisal. Accounting & Finance.
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Andreas Sundström & Bino Catasús. (2023) Let the right one in: ‘Accounting proxemics’ in the design of performance indicators. Critical Perspectives on Accounting 96, pages 102538.
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Nicole L. Cade, Shannon M. Garavaglia & Vicky B. Hoffman. (2023) Why Some Investors Avoid Accounting Information: Identifying a Psychological Cost of Information Acquisition Using the Securities-Based Crowdfunding Setting. The Accounting Review, pages 1-24.
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Yi Luo & Bertrand Malsch. (2023) Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge. Auditing: A Journal of Practice & Theory 42:3, pages 155-175.
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Majdah Alshehri & Norman Makoto Su. (2023) Comfort Activism: Online Photography for Social Change in a Minority Group. Proceedings of the ACM on Human-Computer Interaction 7:CSCW1, pages 1-33.
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Melissa Carlisle, Christine Gimbar & J. Gregory Jenkins. (2023) Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection. AUDITING: A Journal of Practice & Theory 42:1, pages 27-51.
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David Gilchrist & Ben Perks. (2023) Grey Lines in Grey Literature: Incorporating grey literature value into the research and evaluation of public policy and the social sciences. SSRN Electronic Journal.
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Chander Mohan Gupta. 2023. Financial Crimes. Financial Crimes 191 213 .
Anna Gold, Dominic Detzen, Oscar van Mourik, Philip Wallage & Arnold Wright. (2022) Walking the Talk? Managing Errors in the Audit Profession*. Contemporary Accounting Research 39:4, pages 2696-2729.
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Sanaz Aghazadeh, Kris Hoang & Bradley Pomeroy. (2022) Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research. AUDITING: A Journal of Practice & Theory 41:3, pages 1-20.
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Christine Gilbert. (2022) The audit of public debt: Auditing as a device for political resistance in a neoliberal era. Critical Perspectives on Accounting 85, pages 102263.
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Ingrid Jeacle & Chris Carter. (2022) Audit society goes viral: the rise of the online auditor. Qualitative Research in Accounting & Management 19:2, pages 231-240.
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Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas & Fanis Tsoligkas. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy 41:2, pages 106944.
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Mahdi Salehi, Grzegorz Zimon & Maryam Seifzadeh. (2022) The Effect of Management Characteristics on Audit Report Readability. Economies 10:1, pages 12.
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Yu-Fen Chen, Mei-Yu Chang, Lok-Hi Chow & Wei-Fen Ma. (2021) Effectiveness of Music-Based Intervention in Improving Uncomfortable Symptoms in ICU Patients: An Umbrella Review. International Journal of Environmental Research and Public Health 18:21, pages 11500.
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Yves Gendron, Anna Samsonova-Taddei & Henri Guénin. (2021) Making Sense of Risk Management as a (Dis)Comfort-Inducing Practice. Behavioral Research in Accounting 33:1, pages 1-20.
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Denise Hanes Downey & Kimberly D. Westermann. (2021) Challenging Global Group Audits: The Perspective of US Group Audit Leads*. Contemporary Accounting Research 38:2, pages 1395-1433.
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Dominic Detzen & Anna Gold. (2021) The different shades of audit quality: A review of the academic literature. Maandblad Voor Accountancy en Bedrijfseconomie 95:1/2, pages 5-15.
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Anne Marie Garvey, Laura Parte, Bridget McNally & José Antonio Gonzalo-Angulo. (2021) True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability 13:4, pages 1928.
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J. Efrim Boritz, Natalia V. Kochetova, Linda A. Robinson & Christopher Wong. (2020) Auditors' and Specialists' Views About the Use of Specialists During an Audit. Behavioral Research in Accounting 32:2, pages 15-40.
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Petter GottschalkPetter Gottschalk. 2020. The Convenience of White-Collar Crime in Business. The Convenience of White-Collar Crime in Business 75 92 .
Stephen P. Rowe. (2019) Auditors’ comfort with uncertain estimates: More evidence is not always better. Accounting, Organizations and Society 76, pages 1-11.
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Krista Fiolleau, Kris Hoang & Bradley Pomeroy. (2018) Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach. AUDITING: A Journal of Practice & Theory 38:2, pages 125-150.
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Åge Johnsen, Kristin Reichborn‐Kjennerud, Thomas Carrington, Kim Klarskov Jeppesen, Külli Taro & Jarmo Vakkuri. (2019) Supreme audit institutions in a high‐impact context: A comparative analysis of performance audit in four Nordic countries. Financial Accountability & Management 35:2, pages 158-181.
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Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua & Kalle Kraus. (2019) Accounting and passionate interests: The case of a Swedish football club. Accounting, Organizations and Society 74, pages 21-40.
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J. Gregory Jenkins, Eric M. Negangard & Mitchell J. Oler. (2018) Getting Comfortable on Audits: Understanding Firms’ Usage of Forensic Specialists. Contemporary Accounting Research 35:4, pages 1766-1797.
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Petter Gottschalk. (2018) Convenience triangle in white-collar crime: Case studies of relationships between motive, opportunity, and willingness. International Journal of Law, Crime and Justice 55, pages 80-87.
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Gustav Johed & Bino Catasús. (2018) Auditor Face-Work at the Annual General Meeting. Contemporary Accounting Research 35:1, pages 365-393.
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Pernilla Broberg, Timurs Umans, Peter Skog & Emily Theodorsson. (2018) Auditors’ professional and organizational identities and commercialization in audit firms. Accounting, Auditing & Accountability Journal 31:2, pages 374-399.
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Charlotta Bay. (2018) Makeover accounting: Investigating the meaning-making practices of financial accounts. Accounting, Organizations and Society 64, pages 44-54.
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Dessalegn Getie Mihret & Bligh Grant. (2017) The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal 30:3, pages 699-719.
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Ingrid Jeacle. (2017) Constructing audit society in the virtual world: the case of the online reviewer. Accounting, Auditing & Accountability Journal 30:1, pages 18-37.
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Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston & Michael F. Peters. (2016) Real Earnings Management: A Threat to Auditor Comfort?. AUDITING: A Journal of Practice & Theory 35:4, pages 39-56.
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. 2016. Understanding White-Collar Crime. Understanding White-Collar Crime 69 100 .
Petter GottschalkPetter Gottschalk. 2016. Explaining White-Collar Crime. Explaining White-Collar Crime 5 31 .
Betül Tosun, Özlem Aslan, Servet Tunay, Aygül Akyüz, Hüseyin Özkan, Doğan Bek & Semra Açıksöz. (2015) Turkish Version of Kolcaba's Immobilization Comfort Questionnaire: A Validity and Reliability Study. Asian Nursing Research 9:4, pages 278-284.
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Maria A. Leach-López, William W. Stammerjohan, Eunsuh Lee & Claire Allison Stammerjohan. (2015) Relationship of budget participation conflict and job performance of South Korean managers. Cross Cultural Management 22:4, pages 608-629.
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Kimberly D. Westermann, Jean C. Bedard & Christine E. Earley. (2015) Learning the “Craft” of Auditing: A Dynamic View of Auditors' On-the-Job Learning. Contemporary Accounting Research 32:3, pages 864-896.
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Torbjörn Tagesson & Peter Öhman. (2015) To be or not to be – auditors’ ability to signal going concern problems. Journal of Accounting & Organizational Change 11:2, pages 175-192.
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Dessalegn Getie Mihret. (2014) How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative. Critical Perspectives on Accounting 25:8, pages 771-782.
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Ingrid Jeacle. (2014) “And the BAFTA goes to […]”: the assurance role of the auditor in the film awards ceremony. Accounting, Auditing & Accountability Journal 27:5, pages 778-808.
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Henri Guénin-Paracini, Bertrand Malsch & Anne Marché Paillé. (2014) Fear and risk in the audit process. Accounting, Organizations and Society 39:4, pages 264-288.
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Brendan O’Dwyer. (2011) The Case of Sustainability Assurance: Constructing a New Assurance Service * . Contemporary Accounting Research 28:4, pages 1230-1266.
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Torbjörn Tagesson & Ola Eriksson. (2011) WHAT DO AUDITORS DO? OBVIOUSLY THEY DO NOT SCRUTINISE THE ACCOUNTING AND REPORTING. Financial Accountability & Management 27:3, pages 272-285.
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Thomas Carrington. (2010) An analysis of the demands on a sufficient audit: Professional appearance is what counts!. Critical Perspectives on Accounting 21:8, pages 669-682.
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Bradley Pomeroy. (2010) Audit Committee Member Investigation of Significant Accounting Decisions. AUDITING: A Journal of Practice & Theory 29:1, pages 173-205.
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Gerrit Sarens, Ignace De Beelde & Patricia Everaert. (2009) Internal audit: A comfort provider to the audit committee. The British Accounting Review 41:2, pages 90-106.
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Nicole L. Cade, Shannon Garavaglia & Vicky B. Hoffman. (2022) Why Some Investors Avoid Accounting Information: Identifying a Psychological Cost of Information Acquisition using the Securities-Based Crowdfunding Setting. SSRN Electronic Journal.
Crossref
Yi Luo & Bertrand Malsch. (2020) Exploring Improvisation in Audit Work through Auditors’ Response to COVID-19. SSRN Electronic Journal.
Crossref
Denise Downey & Kimberly Westermann. (2019) Challenging Global Group Audits: The Perspective of U.S. Group Audit Leads. SSRN Electronic Journal.
Crossref
Anna Gold, Oscar van Mourik, Philip Wallage & Arnold Wright. (2019) Auditor Errors: Avoid Like the Plague or a Learning Opportunity?. SSRN Electronic Journal.
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Ashley A. Austin, Tina Carpenter, Margaret H. Christ & Christy Nielson. (2018) The Data Analytics Transformation: Evidence From Auditors, CFOs, and Standard-Setters. SSRN Electronic Journal.
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Stephen P. Rowe. (2016) The Effect of Management's Evidential Support on Auditor's Assessed Reasonableness of Uncertain Estimates. SSRN Electronic Journal.
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Kim Westermann, Jean C. Bedard & Christine E. Earley. (2014) Learning the 'Craft' of Auditing: A Dynamic View of Auditors' On-the-Job Learning. SSRN Electronic Journal.
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Dessalegn Getie Mihret & Dr. Ashfaq Ahmad Khan. (2013) The Role of Internal Auditing in Risk Management. SSRN Electronic Journal.
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Brendan O'Dwyer. (2011) The Case of Sustainability Assurance: Constructing a New Assurance Service. SSRN Electronic Journal.
Crossref

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