作者
William Cook, Séverine van Bommel, Esther Turnhout
发表日期
2016/2/1
来源
Current Opinion in Environmental Sustainability
卷号
18
页码范围
33-39
出版商
Elsevier
简介
Highlights
- We discuss the state of the art auditing literature.
- We identify an instrumental and a critical social science strand in the auditing literature.
- We argue for the importance of empirical research to identify how objectivity and transparency are produced in auditing practices.
With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique and praise. In this article, we take stock of the literature about auditing. In particular we will examine what modes of auditing are distinguished and how norms of transparency, objectivity, and effectiveness are attributed to auditing. Our review shows that the majority of the auditing literature evokes these norms in an uncritical fashion as characteristics of …
学术搜索中的文章
W Cook, S van Bommel, E Turnhout - Current Opinion in Environmental Sustainability, 2016