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Auditability in the Digital Age

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT In this Perspective essay, I offer some provocations about the future of auditing. I suggest that auditing is currently undergoing technological change in its practice unlike any other in its history in which notions of evidence and auditability have become fluid.
Michael Power
wiley   +1 more source

Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting

Social and Environmental Accountability Journal, 2020
The paper begins by considering an established discussion of the relationship between transparency and accountability, and the argument that increasing calls for transparency, and subsequent render...
openaire   +1 more source

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