References
- AFM. (2018). Vulnerabilities in the structure of the audit sector. The Dutch Authority for the Financial Markets. https://www.afm.nl/en/nieuws/2018/nov/kwetsbaarheden-structuur-accountancysector
- AICPA. (1997). Report of the Special Committee on assurance services. American Institute of Certified Public Accountants.
- American Accounting Association. (1973). A statement of basic auditing concepts (No. 6). American Accounting Association.
- Andersen, A. (1926). The accountant’s function as business advisor. Journal of Accountancy (pre-1986), 41(1), 17–21.
- Andon, P., & Free, C. (2012). Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society, 37(3), 131–154. https://doi.org/10.1016/j.aos.2012.01.004
- Andon, P., & Free, C. (2014). Media coverage of accounting: The NRL salary cap crisis. Accounting, Auditing & Accountability Journal, 27(1), 15–47. https://doi.org/10.1108/AAAJ-02-2012-00936
- Andon, P., Free, C., & O’Dwyer, B. (2015). Annexing new audit spaces: Challenges and adaptations. Accounting, Auditing & Accountability Journal, 28(8), 1400–1430. https://doi.org/10.1108/AAAJ-01-2015-1932
- Arnold, P. J. (2012). The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society, 37(6), 361–381. https://doi.org/10.1016/j.aos.2012.05.001
- Ashurst. (n.d.). Audit services. Audit and Assurance. Retrieved April 27, 2021, from http://ashurst-accountancy.co.uk/index.php/our-services/audit-and-assurance
- Ballantine, J., Kelly, M., & Larres, P. (2020). Banking for the common good: A Lonerganian perspective. Critical Perspectives on Accounting, 67-68, 102061. https://doi.org/10.1016/j.cpa.2018.09.003
- Baxter, W. T. (1981). Accounting standards—boon or curse? Accounting and Business Research, 12(45), 3–10. https://doi.org/10.1080/00014788.1981.9728783
- Bebbington, J., & Unerman, J. (2017). Achieving the United Nations sustainable development goals. Accounting, Auditing & Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/AAAJ-05-2017-2929
- Beck, G. W. (1973). The role of the auditor in modern society: An empirical appraisal. Accounting and Business Research, 3(10), 117–122. https://doi.org/10.1080/00014788.1973.9729008
- Bell, T., Marrs, F., Solomon, I., & Thomas, H. (1997). Auditing organizations through a strategic-systems lens: The KPMG business measurement process. KPMG LLP.
- Botzem, S., & Quack, S. (2009). (No) limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society, 34(8), 988–998. https://doi.org/10.1016/j.aos.2009.07.001
- Boulianne, E., & Cho, C. H. (2009). The rise and fall of WebTrust. International Journal of Accounting Information Systems, 10(4), 229–244. https://doi.org/10.1016/j.accinf.2009.10.002
- Bozkurt, Ö, & Cohen, R. (2019). Repair work as good work: Craft and love in classic car restoration training. Human Relations, 72(6), 1105–1128. https://doi.org/10.1177/0018726718786552
- Brewster, M. (2003). Unaccountable: How the accounting profession forfeited a public trust. John Wiley & Sons.
- Brooks, R. (2018). Beancounters: The triumph of the accountants and how they broke capitalism. Atlantic Books.
- Brydon, D. (2019). Assess, assure and inform: Improving audit quality and effectiveness. Report of the independent review into the quality and effectiveness of audit, UK. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/852960/brydon-review-final-report.pdf
- Busch, L. (2011). Standards: Recipes for reality. MIT Press.
- Canning, M., & O’Dwyer, B. (2006). The influence of the ‘organisation’ on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI). Accounting, Auditing & Accountability Journal, 19(1), 17–46. https://doi.org/10.1108/09513570610651939
- Channuntapipat, C., Samsonova-Taddei, A., & Turley, S. (2019). Exploring diversity in sustainability assurance practice. Accounting, Auditing & Accountability Journal, 32(2), 556–580. https://doi.org/10.1108/AAAJ-05-2017-2940
- Chapman, C., & Peecher, M. E. (2011). Worlds of assurance. Accounting, Organizations and Society, 4(36), 267–268. https://doi.org/10.1016/j.aos.2011.07.005
- Chelimsky, E. (1985). Comparing and contrasting auditing and evaluation: Some notes on their relationship. Evaluation Review, 9(4), 483–503. https://doi.org/10.1177/0193841X8500900406
- Curtis, E., Humphrey, C., & Turley, W. S. (2016). Standards of innovation in auditing. Auditing: A Journal of Practice & Theory, 35(3), 75–98. https://doi.org/10.2308/ajpt-51462
- Curtis, E., & Turley, S. (2007). The business risk audit: A longitudinal case study of an audit engagement. Accounting, Organizations & Society, 32(4/5), 439–461. https://doi.org/10.1016/j.aos.2006.09.004
- Diplock, J. (2006, May 11). IOSCO – A global standard setter. Corporate Corruption, Integrity and Governance Symposium, Independent Commission Against Corruption, Hong Kong Special Administrative Region.
- Dowling, C., Knechel, W. R., & Moroney, R. (2018). Public oversight of audit firms: The slippery slope of enforcing regulation. Abacus, 54(3), 353–380. https://doi.org/10.1111/abac.12130
- Dowling, C., & Leech, S. (2014). A Big 4 firm’s use of information technology to control the audit process: How an audit support system is changing auditor behavior. Contemporary Accounting Research, 31(1), 230–252. https://doi.org/10.1111/1911-3846.12010
- Edgley, C. R., Jones, M. J., & Solomon, J. F. (2010). Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal, 23(4), 532–557. https://doi.org/10.1108/09513571011041615
- Egneckow. (2014, February 24). Pisenti & Brinker marking 50th anniversary. Northbay Business Journal. https://www.northbaybusinessjournal.com/csp/mediapool/sites/NBBJ/IndustryNews/story.csp?cid=4184688&sid=778&fid=181
- Elliott, R. K. (1994). Confronting the future: Choices for the attest function. Accounting Horizons, 8(3), 106.
- Elliott, R. K. (1998). Assurance services and the audit heritage. The CPA Journal, 68(6), 40.
- Elliott, R. K., & Pallais, D. (1997). To market, to market we go. Journal of Accountancy, 184(3), 81–84.
- European Commission. (2003). Communication from the Commission to the Council and the European Parliament - Reinforcing the statutory audit in the EU. COM/2003/0286 final. OJ C 236, 2.10.2003, 2–13.
- European Commission. (2010). Green Paper. Audit Policy: Lessons from the Crisis October. Brussels: European Commission. Brussels (COM (2010) 561 final).
- European Union. (2014a). Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. http://data.europa.eu/eli/dir/2014/56/oj
- European Union. (2014b). Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC. http://data.europa.eu/eli/reg/2014/537/oj
- Financial Stability Board. (n.d.). Accounting and Auditing. Financial Stability Board. https://www.fsb.org/work-of-the-fsb/market-and-institutional-resilience/accounting-and-auditing/
- Flint, D. (1971). The role of the auditor in modern society: An exploratory essay. Accounting and Business Research, 1(4), 287–293. https://doi.org/10.1080/00014788.1971.9728980
- Flint, D. (1988). Philosophy and principles of auditing: An introduction. Macmillan Education.
- Flint, D. (1992). Response to the McFarlane report.
- Forbes. (2014, March). Future role of audit: A more insightful audit for a more complex world. Forbes Insights. https://www.forbes.com/forbesinsights/future_role_of_audit/
- Ford, J., & Marriage, M. (2018, August 1). The big flaw: Auditing in crisis. The Financial Times.
- Francis, J. (1990). After virtue? Accounting as a moral and discursive practice. Accounting, Auditing & Accountability Journal, 3(3), 5–16. https://doi.org/10.1108/09513579010142436
- Francis, J. (1994). Auditing, hermeneutics, and subjectivity. Accounting, Organizations and Society, 19(3), 235–269. https://doi.org/10.1016/0361-3682(94)90034-5
- Francis, J. R. (2011). Auditing without borders. Accounting, Organizations and Society, 36(4-5), 318–323. https://doi.org/10.1016/j.aos.2011.07.003
- FRC. (2006). Promoting audit quality. Financial Reporting Council. Discussion Paper. FRC Publications.
- Frémeaux, S., Puyou, F. R., & Michelson, G. (2020). Beyond accountants as technocrats: A common good perspective. Critical Perspectives on Accounting, 67-68, 102054. https://doi.org/10.1016/j.cpa.2018.07.003
- Fujimoto, T. (1999). The evolution of a manufacturing system at Toyota. Oxford University Press.
- Fujimoto, T. (2018). A design-information-flow view of industries, firms, and sites. In F. Ikuine (Ed.), Industrial competitiveness and design evolution (pp. 5–41). Springer Japan.
- Gendron, Y., & Barrett, M. (2004). Professionalization in action: Accountants’ attempt at building a network of support for the WebTrust Seal of Assurance. Contemporary Accounting Research, 21(3), 563–602. https://doi.org/10.1506/H1C0-EU27-UU2K-8EC8
- Gill, M. (2009). Accountants’ truth. Oxford University Press.
- Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543–1587. https://doi.org/10.1007/s11142-018-9464-0
- Hanlon, G. (1994). The commercialization of accountancy: Flexible accumulation and the transformation of the service class. St Martin’s Press.
- Hatherly, D. (2013). The failure and the future of accounting: Strategy, stakeholders and business value. Gower Publishing Ltd.
- Hayward, J. (2003). Thinking not ticking: Bringing competition to the public interest audit. Centre for the Study of Financial Innovation.
- Hiromoto, T. (1991). Restoring the relevance of management accounting. Journal of Management Accounting Research, 3(Fall), 1–15.
- Hottegindre, G., Belze, L., & Loison, M. (2016). La réforme européenne de l’audit : où sont les académiques ? Comptabilité - Contrôle - Audit, 22(1), 121–150. https://doi.org/10.3917/cca.221.0121
- Humphrey, C. (2019). Thinking differently is ‘audit’. AuditFutures. https://auditfutures.net/blogs/thinking-differently-is-audit
- Humphrey, C. (2020). Reading the Brydon report. AuditFutures. https://auditfutures.net/articles/reading-the-brydon-report
- Humphrey, C., Jeppesen, K. K., Loft, A., & Turley, S. (2006). The International Federation of Accountants: private global governance in the public interest? In G. F. Schuppert (Ed.), Global governance and the role of the non-state actor (pp. 245–273). Baden-Baden.
- Humphrey, C., Kausar, A., Loft, A., & Woods, M. (2011). Regulating audit beyond the crisis: A critical discussion of the EU Green Paper. European Accounting Review, 20(3), 431–457. https://doi.org/10.1080/09638180.2011.597201
- Humphrey, C., & Loft, A. (2008). Setting standards, making history: The International Federation of Accountants (IFAC), 1977–2007. Oresund Auditing Research Network Conference.
- Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society, 34(6-7), 810–825. https://doi.org/10.1016/j.aos.2009.06.003
- Humphrey, C., & Moizer, P. (1990). From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting, 1(3), 217–238. https://doi.org/10.1016/1045-2354(90)03021-7
- Humphrey, C., & Owen, D. (2000). Debating the ‘power’of audit. International Journal of Auditing, 4(1), 29–50. https://doi.org/10.1111/1099-1123.00302
- IAASB. (2002). Minutes of the meeting of the International Auditing and Assurance Standards Board, 9–14 June 2002.
- IAASB. (2003). International framework for assurance engagements. https://www.ifac.org/system/files/downloads/b003-2010-iaasb-handbook-framework.pdf
- IAASB. (2008). IAASB clarity project update. IFAC. https://www.ifac.org/system/files/downloads/IAASB_Clarity_10-08.pdf
- IAASB. (2015). IAASB comments on Nordic Federation of Public Accountants proposed standards on audits of small entities. Comment letter. New York: IAASB. https://www.ifac.org/system/files/publications/files/IAASB-Response-to-Nordic-Federation-Draft-Standard-for-Audits-of-Small-Entities.pdf
- IAASB. (2019). Audits of less complex entities. Discussion Paper. IAASB. https://www.iaasb.org/publications-resources/discussion-paper-audits-less-complex-entities
- IAASB. (2020). Audit of less complex entities: Separate standards issues. IAASB Board Meeting December 2020, Main agenda item 2. https://www.ifac.org/system/files/meetings/files/20201207-IAASB-Meeting-Agenda-Item-2-LCE-Separate-Standard-Issues-Final.pdf
- IAPC. (1996). Minutes of the meeting of the International Audit Practices Committee, November 1996. IFAC.
- IAPC. (1997). Minutes of the meeting of the International Audit Practices Committee, November 1997. IFAC.
- IAPC. (1999). Assurance engagements. Exposure draft. IFAC.
- ICAEW. (1993). Towards better auditing. Institute of Chartered Accountants in England and Wales (ICAEW).
- ICAEW. (1995). Towards better auditing (2nd ed.). Institute of Chartered Accountants in England and Wales (ICAEW).
- ICAEW. (2000). Towards better auditing (3rd ed.). Institute of Chartered Accountants in England and Wales (ICAEW).
- ICAEW. (2010). International consistency. Global challenges initiative: Providing direction. Audit quality forum. Institute of Chartered Accountants in England and Wales (ICAEW). https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-quality/audit-quality-forum/audit-quality-international-consistency.ashx?la=en
- ICAEW. (2017). The start of a conversation. The extended audit report. ICAEW Audit and Assurance Faculty. https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-and-assurance-faculty/publications/extended-audit-report.ashx?la=en
- IFAC. (2003). Rebuilding confidence in financial reporting: An international perspective.
- IFAC. (2005). Building an investment climate of trust. Annual report 2005.
- IFAC. (2008). IFAC’s support for a single set of auditing standards: Implications for audits of small- and medium-sized entities. IFAC Policy Position 2.
- IFAC. (2012a). IFAC’s support for a single set of auditing standards: Audits of small- and medium-sized entities. IFAC Policy Position 2.
- IFAC. (2012b). A definition of the public interest. IFAC Policy Position 5.
- IFAC. (2016a). The 2030 Agenda for sustainable development: A snapshot of the accountancy profession’s contribution. https://www.ifac.org/system/files/publications/files/The-2030-Agenda-for-Sustainable-Development-A-Snapshot-of-the-Accountancy-Professions-Contribution-2016_0.pdf
- IFAC. (2016b, November 9). Accountancy has a major role to play in UN global goals attainment. Press Release. https://www.ifac.org/news-events/2016-11/accountancy-has-major-role-play-un-global-goals-attainment
- IFAC. (2018a). Intellectual property, translations & permissions. https://www.ifac.org/about-ifac/translations-permissions
- IFAC. (2018b). Strategic plan 2019-2020. https://www.ifac.org/system/files/publications/files/IFAC-Strategic-Plan-2019-2020.pdf
- IFIAR. (2020). Survey of inspection findings 2019. International Forum of Independent Audit Regulators (IFIAR).
- Jack, S. (2017, May 4). What are auditors for? BBC News. https://www.bbc.com/news/business-39802980
- Jamal, K., & Sunder, S. (2011). Is mandated independence necessary for audit quality? Accounting, Organizations and Society, 36(4-5), 284–292. https://doi.org/10.1016/j.aos.2011.03.001
- Jeacle, I. (2017). Constructing audit society in the virtual world: The case of the online reviewer. Accounting, Auditing & Accountability Journal, 30(1), 18–37. https://doi.org/10.1108/AAAJ-12-2013-1540
- Jeacle, I., & Carter, C. (2011). In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organizations and Society, 36(4-5), 293–309. https://doi.org/10.1016/j.aos.2011.04.002
- Jeppesen, K. K. (1998). Reinventing auditing, redefining consulting and independence. European Accounting Review, 7(3), 517–539. https://doi.org/10.1080/096381898336402
- Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 100798. https://doi.org/10.1016/j.bar.2018.06.001
- Killian, S., & O’Regan, P. (2020). Accounting, the public interest and the common good. Critical Perspectives on Accounting, 67–68. https://doi.org/10.1016/j.cpa.2019.102144
- Knechel, W. R. (2009). Audit lessons from the economic crisis: Rethinking audit quality. Inaugural lecture at Maastricht University on 11 September 2009. https://cris.maastrichtuniversity.nl/ws/portalfiles/portal/980210/guid-d6188f1c-c82f-470d-9d58-6c4cd1226ac6-ASSET1.0.pdf
- Knechel, W. R., Thomas, E., & Driskill, M. (2020). Understanding financial auditing from a service perspective. Accounting, Organizations and Society, 81, 101080. https://doi.org/10.1016/j.aos.2019.101080
- Komori, N. (2008). Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession. Accounting, Auditing & Accountability Journal, 21(4), 507–538. https://doi.org/10.1108/09513570810872905
- Komori, N. (2015). Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research. Critical Perspectives on Accounting, 26, 141–156. https://doi.org/10.1016/j.cpa.2014.09.005
- Komori, N. (2016). West meets East and East meets West: Gender research as a cultural encounter in accounting. Advances in Public Interest Accounting, 19, 57–87. https://doi.org/10.1108/S1041-706020160000019004
- Langenbucher, K., Leuz, C., Krahnen, J. P., & Pelizzon, L. (2020). What are the wider supervisory implications of the Wirecard case? SAFE White Paper, No. 74. Leibniz Institute for Financial Research SAFE. https://doi.org/10.2861/936827
- Lemon, W. M., Tatum, K. W., & Turley, W. S. (2000). Developments in the audit methodologies of large accounting firms. ABG Professional Information.
- Levitt, A. (1998, September 28). The numbers game. Speech. NYU Center for Law and Business. New York.
- Loft, A., Humphrey, C., & Turley, S. (2006). In pursuit of global regulation. Changing governance and accountability structures at IFAC. Accounting, Auditing & Accountability Journal, 19(3), 428–451. https://doi.org/10.1108/09513570610670361
- Lufkin, B. (2020). The future of Japan’s master artisans. https://www.bbc.com/worklife/article/20200219-the-future-of-japans-master-artisans
- Marriage, M. (2018, June 23). Watchdog criticises KPMG for ‘deterioration’ in audits. The Financial Times, The Week in Review, June 23.
- Mautz, R. K., & Sharaf, H. A. (1961). The philosophy of auditing, American Accounting Association. Monograph No. 6. American Accounting Association.
- Mennicken, A. (2008). Connecting worlds: The translation of international auditing standards into post-soviet audit practice. Accounting, Organizations and Society, 33(4-5), 384–414. https://doi.org/10.1016/j.aos.2007.06.001
- Minutti-Meza, M. (2020). The art of conversation: the extended audit report. 2020 PD Leake lecture. https://www.icaew.com/technical/financial-reporting/information-for-better-markets/information-for-better-markets-webcasts/the-art-of-conversation
- Monitoring Group. (2020, July). Strengthening the international audit and ethics standard-setting system. https://www.iosco.org/about/monitoring_group/pdf/2020-07-MG-Paper-Strengthening-The-International-Audit-And-Ethics-Standard-Setting-System.pdf
- Mueller, F., Carter, C., & Whittle, A. (2015). Can audit (still) be trusted? Organization Studies, 36(9), 1171–1203. https://doi.org/10.1177/0170840615585336
- Newquist, C. (2011, January 7). KPMG manager irritated with ‘other 3’ calling the kettle black re: recruiting methods. Going Concern. https://goingconcern.com/kpmg-manager-irritated-with-other-3-calling-the-kettle-black-re-recruiting-methods/
- NRF. (2015). The Nordic standard for audits of small entities. Consultation paper. Nordic Federation of Public Accountants. https://www.revisorforeningen.no/fag/nyheter/Nordic_standard
- Nugent, M. (1999). The Australian accounting role in developing assurance services. Australian Accounting Review, 9(18), 3–10. https://doi.org/10.1111/j.1835-2561.1999.tb00102.x
- O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31–52. https://doi.org/10.1016/j.aos.2011.01.002
- Paisey, C., & Paisey, N. J. (2020). Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy. Critical Perspectives on Accounting, 67. https://doi.org/10.1016/j.cpa.2018.04.002
- Palmer, R. E. (1989). Accounting as a ‘mature industry’. Journal of Accountancy, 167(5), 84.
- Peecher, M., Schwartz, R., & Solomon, I. (2007). It’s all about audit quality: Perspectives on strategic-systems auditing. Accounting, Organizations & Society, 32(4/5), 463–485. https://doi.org/10.1016/j.aos.2006.09.001
- Peterson, J. (2015). Countdown: The past, present and uncertain future of the big four accounting firms. Emerald Publishing.
- Power, M. (1994). The audit explosion (No. 7). Demos.
- Power, M. (1997). The audit society: Rituals of verification. Oxford University Press.
- Power, M. (2011). Assurance worlds: Consumers, experts and independence. Accounting, Organizations and Society, 4(36), 324–326. https://doi.org/10.1016/j.aos.2011.07.002
- Quick, R. (2012). EC green paper proposals and audit quality. Accounting in Europe, 9(1), 17–38. https://doi.org/10.1080/17449480.2012.664398
- Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019). Big data and changes in audit technology: Contemplating a research agenda. Accounting and Business Research, 49(1), 95–119. https://doi.org/10.1080/00014788.2018.1459458
- Schilder, A. (2010, May 17). Future of auditing: Audit quality, implementation and innovation. Presentation. Victoria University of Wellington Centre for Accounting, Governance and Tax Research.
- Schneiderman, R. (2015). Modern standardization: Case studies at the crossroads of technology, economics and politics. John Wiley & Sons.
- Seidler, L. (1973). Accountant: Account for thyself. Journal of Accountancy, 135(6), 38–43.
- Sennett, R. (2008). The craftsman. Yale University Press.
- Sennett, R. (2012). Together: The rituals, pleasures and politics of cooperation. Yale University Press.
- Shafer, W. E., & Gendron, Y. (2005). Analysis of a failed jurisdictional claim: The rhetoric and politics surrounding the AICPA global credential project. Accounting, Auditing & Accountability Journal, 18(4), 453–491. https://doi.org/10.1108/09513570510609324
- Sikka, P. (2018, February 22). Why is no one exposing our failing firms in advance. The Guardian.
- Sikka, P., Filling, S., & Liew, P. (2009). The audit crunch: Reforming auditing. Managerial Auditing Journal, 24(2), 135–155. https://doi.org/10.1108/02686900910924554
- Sikka, P., Haslam, C., Cooper, C., Haslam, J., Christensen, J., Driver, D. G., & Willmott, H. (2018). Reforming the auditing industry. Report commissioned by the Shadow Chancellor of the Exchequer, John McDonnell MP. http://visar.csustan.edu/aaba/LabourPolicymaking-AuditingReformsDec2018.pdf
- Sinkovics, N., Hoque, S. F., & Sinkovics, R. R. (2016). Rana plaza collapse aftermath: Are CSR compliance and auditing pressures effective? Accounting, Auditing & Accountability Journal, 29(4), 617–649. https://doi.org/10.1108/AAAJ-07-2015-2141
- Smallpiece, B. (1981). Of comets and queens. Airlife.
- Sonnerfeldt, A. (2011). The development and use of standards by non-state actors: A study of the dynamics of regulating sustainability assurance [Doctoral dissertation]. Lund University.
- Sonnerfeldt, A., & Loft, A. (2018). The changing face of ethics – developing a code of ethics for professional accountants from 1977 to 2006. Accounting History, 23(4), 521–540. https://doi.org/10.1177/1032373217751219
- Sunder, S. (2016). Better financial reporting: Meanings and means. Journal of Accounting and Public Policy, 35(3), 211–223. https://doi.org/10.1016/j.jaccpubpol.2016.03.002
- Tennessee Department of Transportation. (2016). How to conduct a performance audit. Nashville Tennessee. https://www.tn.gov/content/dam/tn/tdot/documents/InternalAudit/How_to_Conduct_a_Performance_Audit.pdf
- Timmermans, S., & Epstein, S. (2010). A world of standards but not a standard world: Toward a sociology of standards and standardization. Annual Review of Sociology, 36(1), 69–89. https://doi.org/10.1146/annurev.soc.012809.102629
- Turley, S., Humphrey, C., Samsonova-Taddei, A., Siddiqui, J., Woods, M., Basoudis, I., & Richard, C. (2016). Skills, competencies and the sustainability of the modern audit. Institute of Chartered Accountants Scotland and UK Financial Reporting Council. https://doi.org/10.13140/RG.2.1.1417.0004
- Turley, S., Humphrey, C., & Siddiqui, J. (2019). Response to the Brydon review on quality and effectiveness of audit. https://www.gov.uk/government/consultations/the-quality-and-effectiveness-of-audit-call-for-views
- Unerman, J., Bebbington, J., & O’Dwyer, B. (2018). Corporate reporting and accounting for externalities. Accounting and Business Research, 48(5), 497–522. https://doi.org/10.1080/00014788.2018.1470155
- Unerman, J., & O’Dwyer, B. (2004). Enron, WorldCom, Andersen et al.: A challenge to modernity. Critical Perspectives on Accounting, 15(6-7), 971–993. https://doi.org/10.1016/j.cpa.2003.04.002
- Wade, R. (2007). A new global financial architecture? New Left Review, 46(July/August), 113–129.
- Walker, S. P. (2017). Accountants and the pursuit of the national interest: A study of role conflict during the First World War. Critical Perspectives on Accounting, 47, 8–25. https://doi.org/10.1016/j.cpa.2017.01.001
- Westermann, K. D., Bedard, J. C., & Earley, C. E. (2015). Learning the ‘craft’ of auditing: A dynamic view of auditors’ on-the-job learning. Contemporary Accounting Research, 32(3), 864–896. https://doi.org/10.1111/1911-3846.12107
- Williams, P. F. (2014). The IFAC framework: International accounting and the public interest. In S. Mintz (Ed.), Accounting for the public interest (pp. 161–174). Springer Dordrecht.
- Woolf, E. (2020, February 5). Radical proposal for state sponsored audit body. Accountancy Daily.