{"id":"https://openalex.org/W2282731950","doi":"https://doi.org/10.1108/aaaj-12-2013-1540","title":"Constructing audit society in the virtual world: the case of the online reviewer","display_name":"Constructing audit society in the virtual world: the case of the online reviewer","publication_year":2017,"publication_date":"2017-01-05","ids":{"openalex":"https://openalex.org/W2282731950","doi":"https://doi.org/10.1108/aaaj-12-2013-1540","mag":"2282731950"},"language":"en","primary_location":{"id":"doi:10.1108/aaaj-12-2013-1540","doi":"https://doi.org/10.1108/aaaj-12-2013-1540","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-12-2013-1540","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://www.research.ed.ac.uk/en/publications/86901039-6e84-4fe6-a202-28d2baf6749f","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054564769","display_name":"Ingrid Jeacle","orcid":"https://orcid.org/0000-0002-0779-446X","observed_orcids":["https://orcid.org/0000-0002-0779-446X"]},"institutions":[{"id":"https://openalex.org/I98677209","display_name":"University of Edinburgh","ror":"https://ror.org/01nrxwf90","country_code":"GB","type":"education","lineage":["https://openalex.org/I98677209"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Ingrid Jeacle","raw_affiliation_strings":["Business School, University of Edinburgh, Edinburgh, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business School, University of Edinburgh, Edinburgh, UK","institution_ids":["https://openalex.org/I98677209"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5054564769"],"corresponding_institution_ids":["https://openalex.org/I98677209"],"apc_list":null,"apc_paid":null,"fwci":10.0788,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.97545847,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"30","issue":"1","first_page":"18","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5365999937057495,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5365999937057495,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10609","display_name":"Digital Marketing and Social Media","score":0.17249999940395355,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.06589999794960022,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-society","display_name":"audit society","score":0.8059999942779541},{"id":"https://openalex.org/keywords/online-reviews","display_name":"online reviews","score":0.9430000185966492},{"id":"https://openalex.org/keywords/auditability","display_name":"auditability","score":0.7820000052452087},{"id":"https://openalex.org/keywords/amazon","display_name":"Amazon","score":0.8519999980926514},{"id":"https://openalex.org/keywords/online-communities","display_name":"online communities","score":0.5210000276565552},{"id":"https://openalex.org/keywords/control-systems","display_name":"control systems","score":0.6489999890327454},{"id":"https://openalex.org/keywords/measurability","display_name":"measurability","score":0.5600000023841858},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.46399998664855957}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7206342220306396},{"id":"https://openalex.org/C2780586970","wikidata":"https://www.wikidata.org/wiki/Q1357284","display_name":"Popularity","level":2,"score":0.7086500525474548},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6481403708457947},{"id":"https://openalex.org/C535291247","wikidata":"https://www.wikidata.org/wiki/Q177567","display_name":"Amazon rainforest","level":2,"score":0.5492168068885803},{"id":"https://openalex.org/C153206804","wikidata":"https://www.wikidata.org/wiki/Q3083754","display_name":"Netnography","level":3,"score":0.5399999022483826},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43062594532966614},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4155277609825134},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4121183753013611},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.36876192688941956},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.34890007972717285},{"id":"https://openalex.org/C108827166","wikidata":"https://www.wikidata.org/wiki/Q175975","display_name":"Internet privacy","level":1,"score":0.3420642018318176},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.3321521282196045},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.32593339681625366},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.29176753759384155},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.21707063913345337},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.18045374751091003},{"id":"https://openalex.org/C518677369","wikidata":"https://www.wikidata.org/wiki/Q202833","display_name":"Social media","level":2,"score":0.13903161883354187},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11773279309272766},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.10245078802108765},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/aaaj-12-2013-1540","doi":"https://doi.org/10.1108/aaaj-12-2013-1540","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-12-2013-1540","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:aaaj00:aaaj-12-2013-1540","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2013-1540.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:aaajpp:aaaj-12-2013-1540","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2013-1540/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:pure.ed.ac.uk:openaire/86901039-6e84-4fe6-a202-28d2baf6749f","doi":null,"is_oa":true,"landing_page_url":"https://www.research.ed.ac.uk/en/publications/86901039-6e84-4fe6-a202-28d2baf6749f","pdf_url":null,"source":{"id":"https://openalex.org/S4306400321","display_name":"Edinburgh Research Explorer (University of Edinburgh)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I98677209","host_organization_name":"University of Edinburgh","host_organization_lineage":["https://openalex.org/I98677209"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jeacle, I 2017, 'Constructing audit society in the virtual world : The case of the online reviewer', Accounting, Auditing & Accountability Journal, vol. 30, no. 1, pp. 18-37. https://doi.org/10.1108/AAAJ-12-2013-1540","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:pure.ed.ac.uk:openaire/86901039-6e84-4fe6-a202-28d2baf6749f","doi":null,"is_oa":true,"landing_page_url":"https://www.research.ed.ac.uk/en/publications/86901039-6e84-4fe6-a202-28d2baf6749f","pdf_url":null,"source":{"id":"https://openalex.org/S4306400321","display_name":"Edinburgh Research Explorer (University of Edinburgh)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I98677209","host_organization_name":"University of Edinburgh","host_organization_lineage":["https://openalex.org/I98677209"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jeacle, I 2017, 'Constructing audit society in the virtual world : The case of the online reviewer', Accounting, Auditing & Accountability Journal, vol. 30, no. 1, pp. 18-37. https://doi.org/10.1108/AAAJ-12-2013-1540","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":77,"referenced_works":["https://openalex.org/W124840133","https://openalex.org/W154493421","https://openalex.org/W194570620","https://openalex.org/W266046219","https://openalex.org/W319996907","https://openalex.org/W1491178111","https://openalex.org/W1506360956","https://openalex.org/W1507004422","https://openalex.org/W1509897070","https://openalex.org/W1539177669","https://openalex.org/W1541311944","https://openalex.org/W1541515907","https://openalex.org/W1569869845","https://openalex.org/W1591873827","https://openalex.org/W1781269452","https://openalex.org/W1786831919","https://openalex.org/W1881982024","https://openalex.org/W1967893910","https://openalex.org/W1970083551","https://openalex.org/W1980085292","https://openalex.org/W1980406593","https://openalex.org/W1980484892","https://openalex.org/W1980973868","https://openalex.org/W1981644748","https://openalex.org/W1983895294","https://openalex.org/W1988721437","https://openalex.org/W1990152292","https://openalex.org/W1990391359","https://openalex.org/W1993865695","https://openalex.org/W1993879187","https://openalex.org/W1997181198","https://openalex.org/W1998200853","https://openalex.org/W2013204245","https://openalex.org/W2018863071","https://openalex.org/W2019053107","https://openalex.org/W2022738881","https://openalex.org/W2027640509","https://openalex.org/W2029278698","https://openalex.org/W2045508192","https://openalex.org/W2047254653","https://openalex.org/W2050274636","https://openalex.org/W2051373601","https://openalex.org/W2055673921","https://openalex.org/W2069031249","https://openalex.org/W2069809684","https://openalex.org/W2080737639","https://openalex.org/W2084587602","https://openalex.org/W2089862662","https://openalex.org/W2097726431","https://openalex.org/W2100688707","https://openalex.org/W2116339082","https://openalex.org/W2121812884","https://openalex.org/W2122270901","https://openalex.org/W2123302001","https://openalex.org/W2124990143","https://openalex.org/W2134096661","https://openalex.org/W2138383851","https://openalex.org/W2144120542","https://openalex.org/W2145481513","https://openalex.org/W2146191025","https://openalex.org/W2167325287","https://openalex.org/W2170826240","https://openalex.org/W2171888982","https://openalex.org/W2317223749","https://openalex.org/W2329395632","https://openalex.org/W2332368605","https://openalex.org/W2498477835","https://openalex.org/W2528669863","https://openalex.org/W2905658921","https://openalex.org/W2971035958","https://openalex.org/W3121368224","https://openalex.org/W3122123918","https://openalex.org/W3125714331","https://openalex.org/W3126139092","https://openalex.org/W4233458264","https://openalex.org/W4251639988","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7111267744","https://openalex.org/W7134743432","https://openalex.org/W174213733","https://openalex.org/W2203618736","https://openalex.org/W1506188865","https://openalex.org/W2157810016","https://openalex.org/W2098659693","https://openalex.org/W630488197","https://openalex.org/W7111285251","https://openalex.org/W4400834312"],"abstract_inverted_index":{"Purpose":[0],"Online":[1],"user":[2,38,100,183],"reviews":[3,184],"have":[4,48,73],"increasingly":[5,215],"become":[6,49],"a":[7,29,33,210],"popular":[8,219],"means":[9],"by":[10,99],"which":[11,35,212],"the":[12,24,41,79,82,87,93,106,131,139,143,188,194,201,204,223,231,237],"lay":[13],"person":[14],"can":[15],"both":[16],"procure":[17],"advice":[18],"and":[19,95,145,173],"offer":[20],"personal":[21],"opinions.":[22],"Amazon,":[23,78,155],"electronic":[25],"retail":[26],"giant,":[27],"is":[28,61,163,213],"prominent":[30,216],"example":[31,68],"of":[32,43,46,53,58,69,84,109,133,142,160,167,171,187,190,203,218,233,240],"site":[34,144],"hosts":[36],"such":[37],"generated":[39],"content;":[40],"opinions":[42],"its":[44,147],"repository":[45],"reviewers":[47],"an":[50,67,214],"important":[51],"source":[52],"assurance":[54,234],"provision.":[55],"The":[56,103,151,177,198],"purpose":[57],"this":[59,128],"paper":[60,104,152,178,199,224],"to":[62,120,130,226,229],"suggest":[63],"that":[64,181],"Amazon":[65,134],"provides":[66],"how":[70,161],"audit":[71,191],"logics":[72],"entered":[74],"new":[75,114],"spaces.":[76],"In":[77,221],"author":[80],"witnesses":[81],"construction":[83],"auditability":[85,162],"in":[86,118,154],"virtual":[88,125,195,205],"world.":[89,196],"This":[90,113],"may":[91],"explain":[92],"popularity":[94],"authority":[96],"seemingly":[97],"enjoyed":[98],"reviews.":[101],"Design/methodology/approach":[102],"uses":[105],"methodological":[107],"approach":[108],"netnography":[110],"(Kozinets,":[111],"2002).":[112],"methodology":[115,129],"has":[116],"emerged":[117],"order":[119],"undertake":[121],"ethnographic":[122],"research":[123],"within":[124],"communities.":[126],"Applying":[127],"case":[132],"involved":[135],"becoming":[136],"familiar":[137],"with":[138],"operational":[140],"features":[141],"analysing":[146],"textual":[148],"discourse.":[149],"Findings":[150],"identifies":[153],"Power\u2019s":[156],"(1996)":[157],"three":[158],"examples":[159],"invoked:":[164],"through":[165],"rhetorics":[166],"measurability,":[168],"auditable":[169],"systems":[170],"control,":[172],"reliance":[174],"on":[175],"experts.":[176],"therefore":[179],"argues":[180],"online":[182],"are":[185],"reflective":[186],"extension":[189],"society":[192],"into":[193],"Originality/value":[197],"explores":[200],"possibilities":[202],"world":[206,211],"for":[207],"accounting":[208],"research,":[209],"feature":[217],"culture.":[220],"addition,":[222],"responds":[225],"recent":[227],"calls":[228],"examine":[230],"processes":[232],"provision":[235],"beyond":[236],"traditional":[238],"domain":[239],"financial":[241],"audit.":[242]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}