Reining in auditors: On the dynamics of power surrounding an “innovation†in the regulatory space

By B. Malsch, Yves Gendron. 2011

174 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/572e38f881e482f44ca58d2c5d54733b97135233

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jeffrey Unerman
2. Brendan O’Dwyer
3. C. Humphrey
4. A. Haji
5. J. Emil Morhardt
6. F. Hamid
7. Collins G. Ntim
8. T. Soobaroyen

In Management Information Systems

1. Jeffrey Unerman
2. Brendan O’Dwyer
3. C. Humphrey
4. A. Paille
5. Henri Guénin-Paracini
6. B. Malsch

In Public Administration

1. Brendan O’Dwyer
2. Jeffrey Unerman
3. C. Humphrey
4. A. Paille
5. Henri Guénin-Paracini
6. B. Malsch

Citations in the corpus

• Fear and risk in the audit process (2014, background): “We reasonably assumed that such a modification of the regulatory environment, by pointing out auditors’ failures and putting pressure on audit firms’ internal controls (Malsch & Gendron, 2011), had increased auditors’ level of professional anxiety.”
• Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting (2017, methodology): “We used a modified form of content analysis (see Shapiro and Matson 2008, Malsch and Gendron 2011) to analyze the archival data.”