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Discussion of “The World Has Changed—Have Analytical Procedure Practices?”*

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References

2003Auditing and the production of legitimacy807 cited
2004Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*674 cited
1993Getting comfortable with the numbers: Auditing and the micro-production of macro-order416 cited
1996Making things auditable402 cited
1996Audit Analytical Procedures: A Field Investigation*279 cited
1991Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior274 cited
2007Auditor–client management relationships and roles in negotiating financial reporting209 cited
2007Connecting worlds: The translation of international auditing standards into post-Soviet audit practice198 cited
1994The legalistic organization177 cited
1991Contradiction and social dynamics in the capitalist agency relationship158 cited
1998Efficiency audit: An assembly of rationalities and programmes157 cited
2007The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence*156 cited
1999Knowing efficiency: the enactment of efficiency in efficiency auditing148 cited
2007Supply‐Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?*127 cited

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1996

“Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study

113 cited

2001The Difficult Client-Acceptance Decision in Canadian Audit Firms: A Field Investigation84 cited

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2012Framing the Issue of Research Quality in a Context of Research Diversity55 cited
2017The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power28 cited
2011Double Loop Learning; or, Just Another Service to Sell: A Comment on “The Case of Sustainability Assurance: Constructing a New Assurance Service”*25 cited