Audit society goes viral: the rise of the online auditor

Abstract

Purpose

This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.

Design/methodology/approach

The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.

Findings

The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust.

Originality/value

The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.

Citation

Jeacle, I. and Carter, C. (2022), "Audit society goes viral: the rise of the online auditor", Qualitative Research in Accounting & Management, Vol. 19 No. 2, pp. 231-240. https://doi.org/10.1108/QRAM-10-2021-0185