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The purpose of this paper is to analyze an ongoing fraud case in the US Navy involving the procurement of ship-husbanding services. The fraud acts will be analyzed from three perspectives–contract life cycle, internal controls and fraud schemes.

A data search was conducted to collect publicly available documents issued by the US Department of Justice (DOJ). A content analysis was used to analyze the fraud acts by aligning them with the contracting phase, internal control component and fraud scheme category.

The majority of the fraud occurred in the contracting phases of contract administration, followed by procurement planning and then source selection. The majority of the fraud occurred because of internal control component weaknesses in the control environment followed by information and communications. The majority of the fraud was aligned with the fraud scheme of collusion, followed by billing, cost and pricing.

Because this is an ongoing investigation, additional DOJ information will become available and provide additional insight on the contracting phase, internal control component and fraud scheme.

The analysis suggests that the Navy’s lack of trained personnel, capable processes and effective internal controls result in the increased vulnerability to procurement fraud in its husbanding support services program.

To the best of the authors’ knowledge, this study is the first to analyze fraud through the lens of auditability theory, specifically by the contracting phase and internal control component. Public agencies can enhance fraud detection and deterrence efforts by understanding how weaknesses in contracting processes and internal controls may increase an organization’s vulnerabilities for fraudulent activities.

The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization.

This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997).

There is a need for critical accounting and management research to explore how audit society themes require adjustment in the face of “surveillance capitalism” and how the boundaries between accounting, security and surveillance are becoming blurred.

This essay is a personal and self-critical account of the genesis of The Audit Society thesis which looks forward to how this thesis can develop. It also offers a defence of the value of books in enabling the travelling of ideas across fields.

This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting processes and internal controls.

This paper analyzes actual procurement fraud incidents and identifies in which phase of the contract management process the fraud occurred and which internal control component was associated with the fraud scheme.

The fraud incidents generally occurred during the source selection and the contract administration phases and involved the control activities, monitoring and control environment components of internal control.

The fraud incidents are analyzed using contract management and internal control frameworks adopted by the US Government. Recommendations are developed for improving contracting processes and internal controls as an approach to deterring and detecting procurement fraud and may be applicable to other international public procurement bodies.

Governments are ensuring auditability in public procurement as a means of improving agency governance. The research findings suggest that an emphasis on capable contracting processes and effective internal controls should be adopted for fighting procurement fraud.

Ensuring auditability in public procurement has a far-reaching effect in society. The value of capable processes and effective internal controls is gaining much attention in public agencies, as they strive for accountability, integrity and transparency in their governance processes.

By emphasizing capable processes and effective internal controls, governments can apply a strategic approach to detecting and deterring fraud and thus ensure that government monies are spent in the most effective and efficient ways.

The purpose of this paper is to highlight the importance of auditability concept as one of the corporate governance indicators that could increase the management integrity practices and public confidence toward the organizations. Nowadays, most business organizations having issues related to the complexity of the transactions, which make it difficult to collect audit evidence and eventually may affect the company’s good governance. This paper highlights the importance of management integrity practices through auditability concept that needs to be emphasized in today’s business environment. Auditability is the ability of the organizations to provide accurate adequate records to be audited by auditors.

A number of databases in fields such as social sciences and economics were used to acquire literature on the topic.

A discussion on the auditability concept through auditability triangle and auditability model and how management could strengthen the governance practices.

This paper provides new inputs to related parties in preparing more comprehensive guidelines on the implementation of auditability practice among the management as to increase the public confidence on the reported financial statements.

A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable.

Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms.

The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability.

While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.

Online user reviews have increasingly become a popular means by which the lay person can both procure advice and offer personal opinions. Amazon, the electronic retail giant, is a prominent example of a site which hosts such user generated content; the opinions of its repository of reviewers have become an important source of assurance provision. The purpose of this paper is to suggest that Amazon provides an example of how audit logics have entered new spaces. In Amazon, the author witnesses the construction of auditability in the virtual world. This may explain the popularity and authority seemingly enjoyed by user reviews.

The paper uses the methodological approach of netnography (Kozinets, 2002). This new methodology has emerged in order to undertake ethnographic research within virtual communities. Applying this methodology to the case of Amazon involved becoming familiar with the operational features of the site and analysing its textual discourse.

The paper identifies in Amazon, Power’s (1996) three examples of how auditability is invoked: through rhetorics of measurability, auditable systems of control, and reliance on experts. The paper therefore argues that online user reviews are reflective of the extension of audit society into the virtual world.

The paper explores the possibilities of the virtual world for accounting research, a world which is an increasingly prominent feature of popular culture. In addition, the paper responds to recent calls to examine the processes of assurance provision beyond the traditional domain of financial audit.

The purpose of this study is to investigate the potentials of blockchain technologies (BC) for supply chain collaboration (SCC).

Building on a narrative literature review and analysis of seminal SCC research, BC characteristics are integrated into a conceptual framework consisting of seven key dimensions: information sharing, resource sharing, decision synchronization, goal congruence, incentive alignment, collaborative communication and joint knowledge creation. The relevance of each category is briefly assessed.

BC technologies can impact collaboration between transaction partners in modern supply chains (SCs) by streamlining information sharing processes, by supporting decision and reward models and by strengthening communicative relationships with SC partners. BC promises important future capabilities in SCs by facilitating auditability, improving accountability, enhancing data and information transparency and improving trust in B2B relationships. The technology also promises to strengthen collaboration and to overcome vulnerabilities related to moral hazard and shortcomings found in legacy technologies.

The paper is mainly focused on the potentials of BC technologies on SCC as envisioned in the current academic literature. Hence, there is a need to validate the theoretical inferences with other approaches such as expert interviews and empirical tests. This study is of use to practitioners and decision-makers seeking to engage in BC-collaborative SC models.

The value of this paper lies in its call for an increased focus on the possibilities of BC technologies to support SCC. This study also contributes to the literature by filling the knowledge gap of how BC potentially impacts SC management.

The purpose of this paper is to present a framework intended to guide students and novice researchers in learning about the necessary dimensions for assessing the rigour of qualitative research studies. The framework has four dimensions – (T)rustworthiness, (A)uditability, (C)redibility and (T)ransferability. The development of TACT is informed by various discourses of rigour in the qualitative research methods literature. Results of an empirical verification of TACT suggests that postgraduate students and faculty learning qualitative research found the framework useful for learning rigour in qualitative research methods. TACT also serves as an important theoretical tool for setting directions for further discourses on teaching and learning critical aspects of rigour in qualitative research methodology.

The formal verification of the TACT started with a development of a rating tool. The tool consisted of a total of 16 items, 4 items per each dimension. The items were ranked on five-scale Likert points (1=very important, 2=important, 3=neutral, 4=less important, 5=not important). The instrument was piloted and tested for reliability revealing an overall Cronbach’s α (α=0.86), which indicates a good level of internal consistency (George and Mallery, 2003) among the dimensions. The tool was put online and sent out to participants enroled in workshops on “assessing rigour in qualitative research studies”.

Overall, participants found TACT to be a useful framework for learning different dimensions for assessing qualitative research. They saw various benefits associated with the use of the framework including providing a better process for undertaking and reporting outcomes of qualitative research and for exploring different dimensions of rigour. Participants also indicated that using TACT facilitates reflexivity and fosters dependability of research outcomes. They stated that TACT could help researchers think about their personal relationship with a phenomenon being studied as well as the quality of data collected. Others said that TACT allows researchers to think about achieving transference and gaining confidence in the research findings.

TACT is best suited as a teaching toolkit in qualitative research methodology courses. It is also useful as a platform for fostering a shared language in undertaking peer-review of methodological dimensions of qualitative research studies.

Though a general framework for accessing rigour in qualitative research studies is highly desirable, the usefulness of TACT in rendering rigour is subject to a particular academic tradition.

TACT facilitates the exploration of different dimensions for assessing the outcome of qualitative research.

TACT is a general framework drawn from the literature and teaching practice and empirically validated.

In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews the development of the SAC projects and their impact on Information Systems (IS) auditing in particular. Three different research methodologies were used for collecting the data for this research. First, a rigorous literature review was conducted. Second, an oral‐history methodology was used to collect data via interviews. Third, notes and minutes from many early committee meetings of IIA, including the SAC Committee, were studied. The early years (1954‐1977) saw a dearth of related literature. Thus individual accountants and auditors found it difficult to acquire or gather information on emerging issues. The Systems, Auditability, & Control (SAC) study published in 1977 was one of the major attempts to codify IS auditing knowledge. This study has been followed up by three other SAC projects in 1991, 1994, and 2001. These SAC projects have provided some of the best guidance for IS auditors over these last 25 years. From the beginning of IS auditing, there has been a continued acceleration of technology. In particular, the audit process has been impacted by the proliferation of microcomputers.

This study explores the impact of green supply chain integration (GSCI) on enterprise performance (EP) from an organizational capability perspective. Additionally, this study investigated the mediating effect of ambidextrous green innovation (AMGI) and the moderating effect of green legitimacy (GL).

This study followed a five-step systematic review of the literature to ensure the auditability and repeatability of the concept development process: (1) formulation of the question, (2) research area orientation, (3) selection and evaluation of research literature, (4) data analysis and synthesis and (5) reporting and application of results.

This study clarified the concepts and dimensions of four relevant variables and, based on the organizational capability theory (OCT), ambidextrous innovation theory (AIT) and new institutional theory (NIT), explained the interactions among these variables and proposed a conceptual framework. In addition, an agenda for future research has been suggested.

This study provides a new direction for future GSCI research and practice in emerging economies. Enterprises should focus on developing GSCI capabilities to promote its positive impact on enterprise performance through AMGI adoption. Moreover, they must emphasize the acquisition of GL, which provides a certain degree of security, to realize the benefits of AMGI.