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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.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

Blockchain is widely applied in e-voting, shared economy areas and other government functioning. Fragmented findings and distributed literature need consolidation for a holistic view of the research domain. The purpose of this study is to comprehensively reviews the blockchain applications for government organizations and presents the past, present and future trends of blockchain applications for government organizations.

Systematic review protocol instrumentalized the systematic review of research articles published from 2013 to 2021. Science mapping discerns scientific actors’ trends and performance analysis like most influential authors, documents and sources. Content analysis of selected data set unfolds the past, present and future of blockchain applications for government organizations.

Blockchain technology offers enormous potential for the transformation of government organizations and public services. The primary areas are cryptocurrency, e-voting, shared economy, smart contracts, financial and health services, tourism, logistics and water sustainability.

This study reviewed only published research in journals and conference proceedings and excluded book reviews, book chapters and editorials from the review set. This study persuades governments and policymakers to invest in blockchain technology for transforming government organizations and public services.

This study highlights the importance of blockchain in government-controlled public departments, enhancing transparency and efficiency in public life.

Blockchain technology enhances transparency, traceability and accountability of public records.

This study pioneers in chronologically highlighting the importance of blockchain in government-controlled public departments.