Evaluating the Audit Explosion

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Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting (2011, background): “SAT assurance statements initially reflected the anodyne and carefully constructed and constrained opinions that Power (2003b) claims are rarely responsive to the wider public.”
Governing Global Supply Chain Sustainability through the Ethical Audit Regime (2017, background): “Corporations began auditing the environmental and social conditions of supplier factories in the 1980s, with a rise in the 1990s (Gray, Owen, & Adams, 1996; Power, 2003).”
Trust, legitimacy and power in forest certification: A case study of the FSC in British Columbia (2012, background): “Yet, as theorists have argued, systems such as certification and auditing based on principles of impartiality face a fundamental paradox, in that the agents of impartiality are themselves human trustees (e.g. Giddens, 1990; Power, 2003; Shapiro, 1987).”
New Public Management: The Cruellest Invention of the Human Spirit?1 (2009, background): “This audit explosion (Power, 1994) has been accompanied by a significant increase in performance management requirements of central government, with the consequence that (Flanagan Report, p. 10): ‘There is an emphasis on sanction detection levels that has undoubtedly to a degree produced the…”