{"id":"https://openalex.org/W4253738980","doi":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001","title":"The Audit Society","display_name":"The Audit Society","publication_year":1999,"publication_date":"1999-08-19","ids":{"openalex":"https://openalex.org/W4253738980","doi":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001"},"language":"en","primary_location":{"id":"doi:10.1093/acprof:oso/9780198296034.001.0001","doi":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001","is_oa":false,"landing_page_url":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001","pdf_url":null,"source":{"id":"https://openalex.org/S4306463708","display_name":"Oxford University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020348117","display_name":"Michael Power","orcid":"https://orcid.org/0000-0001-8148-3953","observed_orcids":["https://orcid.org/0000-0001-8148-3953"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Michael Power","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5020348117"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.8364,"has_fulltext":false,"cited_by_count":996,"citation_normalized_percentile":{"value":0.94300518,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.4909999966621399,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.4909999966621399,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.17249999940395355,"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/T10797","display_name":"Accounting and Organizational Management","score":0.10809999704360962,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.9430000185966492},{"id":"https://openalex.org/keywords/audit-society","display_name":"audit society","score":0.531000018119812},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6990000009536743},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7689999938011169},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.4480000138282776},{"id":"https://openalex.org/keywords/performance-audit","display_name":"performance audit","score":0.597000002861023},{"id":"https://openalex.org/keywords/clinical-audit","display_name":"clinical audit","score":0.6629999876022339},{"id":"https://openalex.org/keywords/environmental-auditing","display_name":"environmental auditing","score":0.7009999752044678},{"id":"https://openalex.org/keywords/quality-audit","display_name":"quality audit","score":0.8029999732971191},{"id":"https://openalex.org/keywords/administrative-style","display_name":"administrative style","score":0.44699999690055847},{"id":"https://openalex.org/keywords/assurance","display_name":"assurance","score":0.4880000054836273},{"id":"https://openalex.org/keywords/political-control","display_name":"political control","score":0.4490000009536743}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8740311861038208},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.7714800834655762},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7305456399917603},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6424705982208252},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.5950564742088318},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5897853374481201},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.506564736366272},{"id":"https://openalex.org/C2776889888","wikidata":"https://www.wikidata.org/wiki/Q1135789","display_name":"Unintended consequences","level":2,"score":0.5006849765777588},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.47849196195602417},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.45403265953063965},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4113004505634308},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.40045303106307983},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.38409852981567383},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.34359508752822876},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09128168225288391}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1093/acprof:oso/9780198296034.001.0001","doi":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001","is_oa":false,"landing_page_url":"https://doi.org/10.1093/acprof:oso/9780198296034.001.0001","pdf_url":null,"source":{"id":"https://openalex.org/S4306463708","display_name":"Oxford University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3141218624","https://openalex.org/W2475827584","https://openalex.org/W2276988570","https://openalex.org/W191580854","https://openalex.org/W4412223926","https://openalex.org/W2597596655","https://openalex.org/W4255186840","https://openalex.org/W1977675760","https://openalex.org/W4403511018","https://openalex.org/W2320184465"],"abstract_inverted_index":{"Since":[0],"the":[1,13,79,94,128,144,171],"early":[2],"1980s":[3],"there":[4,24],"has":[5,45,83,117],"been":[6,118],"an":[7,59,108],"explosion":[8],"of":[9,61,81,96,133],"auditing":[10,82],"activity":[11],"in":[12,58,86,146],"United":[14],"Kingdom":[15],"and":[16,41,63,66,91,112,114,121,131,151,167],"North":[17],"America.":[18],"In":[19],"addition":[20],"to":[21,72,106,154],"financial":[22],"audits":[23,134,163],"are":[25],"now":[26],"medical":[27],"audits,":[28,30,34,36,38,40],"technology":[29],"value":[31],"for":[32,89,170],"money":[33],"environmental":[35],"quality":[37],"teaching":[39],"many":[42],"others.":[43],"Why":[44],"this":[46],"happened?":[47],"What":[48],"does":[49],"it":[50],"mean":[51],"when":[52,64],"a":[53,97],"society":[54],"invests":[55],"so":[56],"heavily":[57],"industry":[60],"checking":[62],"more":[65,67],"individuals":[68],"find":[69],"themselves":[70],"subject":[71],"formal":[73],"scrutiny?":[74],"This":[75],"book":[76],"argues":[77,126],"that":[78,127],"rise":[80],"its":[84],"roots":[85],"political":[87],"demands":[88,130],"accountability":[90,152],"control.":[92],"At":[93],"heart":[95],"new":[98,129],"administrative":[99],"style,":[100],"internal":[101],"control":[102],"systems":[103],"have":[104,165],"begun":[105],"play":[107],"important":[109],"public":[110],"role":[111],"individual":[113],"organizational":[115],"performance":[116],"increasingly":[119],"formalized":[120],"made":[122],"auditable.":[123],"The":[124],"author":[125],"expectations":[132],"live":[135],"uneasily":[136],"with":[137],"their":[138,160],"operational":[139],"capabilities.":[140],"Not":[141],"only":[142],"is":[143],"manner":[145],"which":[147],"they":[148],"produce":[149],"assurance":[150],"open":[153],"question":[155],"but":[156],"also,":[157],"by":[158],"imposing":[159],"own":[161],"values,":[162],"often":[164],"unintended":[166],"dysfunctional":[168],"consequences":[169],"audited":[172],"organization.":[173]},"counts_by_year":[{"year":2026,"cited_by_count":113},{"year":2025,"cited_by_count":39},{"year":2024,"cited_by_count":60},{"year":2023,"cited_by_count":35},{"year":2022,"cited_by_count":30},{"year":2021,"cited_by_count":34},{"year":2020,"cited_by_count":48},{"year":2019,"cited_by_count":49},{"year":2018,"cited_by_count":48},{"year":2017,"cited_by_count":50},{"year":2016,"cited_by_count":82},{"year":2015,"cited_by_count":54},{"year":2014,"cited_by_count":59},{"year":2013,"cited_by_count":55},{"year":2012,"cited_by_count":34}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2022-05-12T00:00:00"}
