Jump to ContentJump to Main Navigation
The Audit SocietyRituals of Verification$

Michael Power

Print publication date: 1999

Print ISBN-13: 9780198296034

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296034.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy). Subscriber: null; date: 27 June 2019

(p.160) Bibliography

(p.160) Bibliography

The Audit Society
Oxford University Press

Bibliography references:

AAA (1966), A Statement of Basic Accounting Theory (Sarasota, Fl.: American Accounting Association).

AAA (1973), A Statement of Basic Auditing Concepts (Sarasota, Fl.: American Accounting Association).

AAA (1993), The Auditor's Report (Sarasota, Fl.: American Accounting Association) 16(2).

Aalders, M. (1993), ‘Regulation and In-Company Environmental Management in the Netherlands’, Law & Policy 15(2):75–94.

Abbott, A. (1988), The System of Professions: An Essay on the Division of Expert Labour (Chicago: Chicago University Press).

AICPA (1995), Exposure Draft: Proposed Statement of Position, Environmental Remediation Liabilities (New York: American Institute of Certified Public Accountants).

Alborn, T. L. (1995a), ‘A Plague upon Your House: Commercial Crisis and Epidemic Disease in Victorian England’, in Maasen et al (eds.) (1995), 281–310.

Alborn, T. L. (1995b), ‘The Moral of the Failed Bank: Professional Plots in the Victorian Money Market’, Victorian Studies 199–225.

Aldersley, S. J. (1988), ‘Discussant's Response to “Using and Evaluating Audit Decision Aids”’, in Srivasta and Rebele (1988), 26–31.

APB (1993), SAS 600, Auditors' Reports on Financial Statements (London: Auditing Practices Board).

APB (1994), The Audit Agenda (London: Audit Practices Board).

APB (1995a), Internal Financial Control Effectiveness—A Discussion Paper (London: Auditing Practices Board).

APB (1995b), SAS 520—Using the Work of an Expert (London: Auditing Practices Board).

APC (1986), Reliance on Other Specialists (London: Auditing Practices Committee).

APC (1989a), Auditing Guideline, Building Societies in the United Kingdom (London: Auditing Practices Committee).

APC (1989b), Auditing Guideline, Banks in the United Kingdom (London: Auditing Practices Board).

APC (1990a), Auditing Guideline, The Auditor's Responsibility in Relation to Fraud, Other Irregularities and Error (London: Auditing Practices Committee).

APC (1990b), Auditing Guideline, Communications between Auditors and Regulators under Sections 109 and 180(1)(q) of the Financial Services Act 1986 (London: Auditing Practices Committee).

APC (1990c), Exposure Draft of an Auditing Guideline, the Auditor's Responsibility in Relation to Illegal Acts (London: Auditing Practices Committee).

APC (1990d), Practice Note 2: Accounting for Pension Costs under SSAP 24, Liaison between the Actuary and the Auditor (London: Auditing Practices Committee).

APC (1991), Practice Note 3, Client Assets: Guidance for Auditors of Investment Businesses (London: Auditing Practices Committee).

(p.161) Armstrong, P. (1991), ‘Contradiction and Social Dynamics in the Capitalist Agency Relationship’, Accounting, Organizations and Society 16(1):1–26.

ASB (1996), Financial Reporting Standard 8, Accounting for Related Parties (London: Accounting Standards Board).

ASC (1990a), Technical Release 780, Accounting for Intangible Fixed Assets (London: Accounting Standards Committee).

ASC (1990b), Exposure Draft 52, Accounting for Intangible Fixed Assets (London: Accounting Standards Committee).

Ashton, R. H. and Willingham, J. J. (1988), ‘Using and Evaluating Audit Decision Aids’, in Srivasta and Rebele (1988), 1–25.

Ashworth, W. J. (1996), Memory, Foresight and Production, Ph.D., University of Cambridge.

Ayres, I. and Braithwaite, J. (1992), Responsive Regulation: Transcending the Deregulation Debate (New York: Oxford University Press).

Baggott, R. (1989), ‘Regulatory Reform in Britain: The Changing Face of Self-Regulation’, Public Administration 67:435–54.

Baier, A. (1994), Moral Prejudices: Essays on Ethics (Cambridge, MA: Harvard University Press).

Baldwin, R. (1990), ‘Why Rules Don't Work’, The Modern Law Review 53:321–37.

Barwise, P., Higson, C., Likierman, A., and Marsh, P. (1989), Accounting for Brands (London: London Business School/ICAEW).

Beck, U. (1992), Risk Society (London: Sage).

Beck, U. (1995), Ecological Politics in an Age of Risk (Cambridge: Polity Press).

Beeton, D. (ed.) (1988), Performance Measurement: Getting the Concepts Right (London: Public Finance Foundation).

Beneviste, G. (1973), The Politics of Expertise (London: Croom Helm).

Beninger, R. (1986) The Control Revolution: Technological and Economic Origins of the Information Society (Cambridge MA: Harvard University Press).

Bijker, W. E., Hughes, T. P., and Pinch, T. (eds.) (1987), The Social Construction of Technological Systems: New Directions in the Sociology and History of Technology (Cambridge, MA: MIT Press).

Black, N. and Thompson, E. (1993), ‘Obstacles to Medical Audit’, Social Science and Medicine 36(7):849–56.

Boden, R. and Froud, J. (1996), ‘Obeying the Rules: Accounting for Regulatory Compliance Costs in the United Kingdom’, Accounting, Organizations and Society 21(6):529–47.

Bogdanor, V. (1994), Can Government be run like a Business? (London: Chartered Institute of Public Finance and Accountancy).

Boland, R. (1982), ‘Myth and Technology in the American Accounting Profession’, Journal of Management Studies 19(1):109–27.

Bourdieu, P. (1990a), ‘Codification’, in Bourdieu (1990b), 76–86.

Bourdieu, P. (1990b), In Other Words: Essays towards a Reflexive Sociology translated by M. Adamson (Cambridge: Polity Press).

Bowbrick, P. (1992), The Economics of Quality, Grades and Brands (London: Routledge).

Bowerman, M. (1994a), ‘The National Audit Office and the Audit Commission in Areas where their VFM Responsibilities Interface’, Financial Accountability and Management 10(1):47–64.

(p.162) Bowerman, M. (1994b), ‘Watching the Watchdogs’, Managerial Auditing Journal 9(5):i–ii.

Bowerman, M. (1995), ‘Auditing Performance Indicators: The Role of the Audit Commission in the Citizen's Charter Initiative’, Financial Accountability and Management 11(2):173–85.

Braithwaite, J. (1984), Corporate Crime in the Pharmaceutical Industry (London: Routledge and Kegan Paul).

Braithwaite, J. and Fisse, B. (1987), ‘Self-regulation and the Control of Corporate Crime’, in Shearing and Stenning (eds.) (1987), 221–46.

Braithwaite, J. and Makkai, T. (1994), ‘Trust and Compliance’, Policing & Society 4(1):1–12.

Bregman, E. and Jacobson, A. (1994), ‘Environmental Performance Review: Self-Regulation in Environmental Law’, in Teubner, G. et al (1994), 207–36.

Brewer, P. C. and Mills, T. Y. (1994), ‘ISO 9000 Standards: An Emerging CPA Service Area’, Journal of Accountancy (February), 63–7.

Brittan, S. (1996), ‘The Snares of Stakeholding’, The Financial Times 1 January.

Broadbent, J., Laughlin, R., and Shearn, D. (1992), ‘Recent Financial and Administrative Changes in General Practice: An Unhealthy Intrusion into Medical Autonomy?’, Financial Accountability and Management 8(2):129–48.

Broadbent, J., Laughlin, R., Shearn, D., and Dandy, N. (1993), ‘Implementing Local Management of Schools: A Theoretical and Empirical Analysis’, Research Papers in Education 8(2):149–76.

Broadfoot, P. M. (1996), Education, Assessment and Society (Buckingham: Open University Press).

Brophy, M., Netherwood, A., and Starkey, R. (1995), ‘The Voluntary Approach: An Effective Means of Achieving Sustainable Development?’, Eco-Management and Auditing 2(3):127–32.

Brown, R. E. (1962), ‘Changing Audit Objectives and Techniques’, The Accounting Review 37:696–703.

BSI (1992), Environmental Management Systems (London: British Standards Institute).

BSI (1993), Draft for Public Comment: Draft British Standard Revision of BS 7750: 1992 Specification for Environmental Management Systems (DC 93/400220) (Linford Wood, Milton Keynes: British Standards Institute).

Burchell, G., Gordon, C., and Miller, P. (eds.) (1991), The Foucault Effect: Studies in Governmentality (London: Harvester Wheatsheaf).

Cadbury Committee (1992), The Financial Aspects of Corporate Governance (London: Institute of Chartered Accountants in England and Wales).

Carpenter, B. and Dirsmith, M. (1993), ‘Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective’, Accounting, Organizations and Society 18(1):41–63.

CEC (1993), ‘Council Regulation (EEC) No 1836/93 of 29th June 1993 allowing Voluntary Participation by Companies in the Industrial Sector in a Community Eco-Management and Audit Scheme’, Official Journal (10 June) L 168, Vol. 36.

Chambers, A. (1996), ‘Directors' Reports on Internal Financial Control’, in Skerratt and Tonkin (eds.) (1996), 105–29.

(p.163) Chandler, R. A., Edwards, J. R., and Anderson, M. (1993), ‘Changing Perceptions of the Role of the Company Auditor, 1840–1940’, Accounting and Business Research 23(92):443–59.

Chatfield, M. (1977), A History of Accounting Thought (New York: Robert E Krieger).

Chelimsky, E. (1985), ‘Comparing and Contrasting Auditing and Evaluation: Some Notes on their Relationship’, Evaluation Review 9(4):483–503.

Chelimsky, E. (1995), ‘Politics, Policy and Research Synthesis’, Evaluation 1(1):97–104.

Chelimsky, E. and Shadish, W. (eds.) (1997), Evaluation for the 21st Century (Newbury Park, Ca.: Sage).

Chua, W. F. (1995), ‘Experts, Networks and Inscriptions in the Fabrication of Accounting Images: A Story of the Representation of Three Public Hospitals’, Accounting, Organizations and Society 20(2/3):111–45.

CICA (1992), Environmental Auditing and the Role of the Accounting Profession (Toronto: Canadian Institute of Chartered Accountants).

CIPFA (1994a), Corporate Governance in the Public Sector (London: The Chartered Institute of Public Finance and Accountancy).

CIPFA (1994b), Auditing the Public Services: A Contribution to the Debate on the Future of Auditing (London: The Chartered Institute of Public Finance and Accountancy).

Clarke, M. (1986), Regulating the City: Competition, Scandal and Reform (Milton Keynes: Open University Press).

Coffey, A. (1994), ‘Timing is Everything: Graduate Accountants, Time and Organisational Commitment’, Sociology 28(4):943–56.

Cohen, S. (1985), Visions of Social Control (Cambridge: Polity Press).

Cooper, D., Radcliffe, V., and Robson, K. (1994), ‘The Management of Professional Enterprises and Regulatory Change: British Accountancy and the Financial Services Act, 1986’, Accounting, Organizations and Society 19(7):601–28.

Coopers & Lybrand (1993), Research Accountability (London: Coopers & Lybrand).

Cousins, J., Mitchell, A., and Sikka, P. (1993), ‘Secret Government and Privileged Interests’, The Political Quarterly 64(3):306–15.

Cushing, B. E. and Loebbecke, J. K. (1984a), ‘Analytical Approaches to Audit Risk: A Survey and Analysis’, Auditing: A Journal of Practice and Theory 3(1):23–41.

Cushing, B. E. and Loebbekke, J. K. (1984b), ‘The Implications of Structured Audit Methodologies’, The Auditors Report 8(2):10–11.

Cushing, B. E. and Loebbekke, J. K. (1986), Comparison of Audit Methodologies of Large Accounting Firms: Accounting Research Study No. 26 (Sarasota: American Accounting Association).

Dandeker, C. (1990), Surveillance, Power and Modernity (Cambridge: Polity Press).

Day, P. and Klein, R. (1987), Accountabilities: Five Public Services (London: Tavistock).

Day, P. and Klein, R. (1990), Inspecting the Inspectorates (London: Joseph Rowntree Foundation).

Dent, M. (1993), ‘Professionalism, Educated Labour and the State: Hospital Medicine and the New Managerialism’, The Sociological Review 41(2):244–73.

(p.164) Dewar, D. (1991), ‘The Audit of Central Government’, in Sherer and Turley (1991), 248–59.

Dezalay, Y. (1995a), ‘Introduction: Professional Competition and the Social Construction of Transnational Markets’, in Dezalay and Sugarman, D. (eds.) (1995), 1–21.

Dezalay, Y. (1995b), ‘“Turf Battles” or “Class Struggles”: The Internationalization of the Market for Expertise in the “Professional Society”’, Accounting, Organizations and Society 20(5):331–44.

Dezalay, Y. and Sugarman, D. (eds.) (1995), Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets (London: Routledge).

Dicksee, L. R. (1892, 1895, 1898, 1900, 1902, 1904, 1905, 1907, 1912, 1915, 1919, 1922, 1924, 1928, 1933, 1940, 1951, 1969), Auditing: A Practical Manual for Auditors (London: Gee).

DiMaggio, P. J. and Powell, W. W. (1991), ‘Introduction’, in Powell and DiMaggio (eds.) (1991), 1–38.

Douglas, M. (1992a), ‘The Normative Debate and the Origins of Culture’, in Douglas (ed.) (1992b), 125–48.

Douglas, M. (ed.) (1992b), Risk and Blame: Essays in Cultural Theory (London: Routledge).

Dunsire, A. (1990), ‘Holistic Governance’, Public Policy and Administration 5(1):4–19.

Dunsire, A. (1993), ‘Modes of Governance’, in Kooiman (ed.) (1993), 21–34.

Dwyer, J. P. (1990), ‘The Pathology of Symbolic Legislation’, Ecology Law Quarterly 17(2):233–316.

Elkington, J. (1988), ‘The Environmental Audit: Holy Grail or Essential Management Tool?’, in UNEP (1988), 17–20.

Elliott, R. K. (1983), ‘Unique Audit Methods: Peat Marwick International’, Auditing: A Journal of Theory and Practice 2(1):1–12.

Elliott, R. K. (1995), ‘The Future of Assurance Services: Implications for Academia’, Accounting Horizons 9(4):118–27.

EPA (1986), ‘Environmental Auditing Policy Statement’, US Federal Register 51(131) 9 July.

Ewald, F. (1990), ‘Norms, Discipline and the Law’, in Post (ed.) (1990), 138–61.

Ewald, F. (1991), ‘Insurance and Risk’, in Burchell et al (eds.) (1991), 197–210.

Exworthy, M. (1995), Purchasing Clinical Audit: A Study in the South and West Region (University of Southampton: Institute for Health Policy Studies).

Ezzamel, M. and Willmott, H. (1993), ‘Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector’, Accounting, Auditing and Accountability Journal 6(3):109–32.

Farmer, L. and Teubner, G. (1994), ‘Ecological Self-Organization’, in Teubner et al. (1994), 3–13.

Fearnley, S. and Willett, C. (1995), ‘The Audit Register: An Interpretive Muddle’, Accountancy (October), 130–1.

Fielden, J. (1984), ‘Pressures for Change in Public Sector Audit’, in Hopwood and Tomkins (eds.) (1984), 212–28.

Finklestein, M. O. (1966), ‘The Application of Statistical Decision Theory to Jury Discrimination Cases’, The Harvard Law Review 80(2):338–76.

(p.165) Fischer, K. and Schot, J. (eds.) (1992), Environmental Strategies for Industry (Washington D.C.: Island Press).

Fischer, M. J. (1996), ‘“Realizing” the Benefits of New Technologies as a Source of Audit Evidence: An Interpretive Field Study’, Accounting, Organizations and Society 21(2/3):219–42.

Flint, D. (1988), Philosophy and Principles of Auditing (London: Macmillan).

Fogarty, T. (1996), ‘The Imagery and Reality of Peer Review in the US: Insights from Institutional Theory’, Accounting, Organizations and Society 21(2/3):243–67.

Francis, J. (1994), ‘Auditing, Hermeneutics and Subjectivity’, Accounting, Organizations and Society 19(3):235–69.

Freedman, J. (1993), ‘Accountants and Corporate Governance’, The Political Quarterly 64(3):285–97.

Friedman, F. B. (1991), ‘Environmental Management for the Future: Environmental Auditing is Not Enough’, Cardozo Law Review 12(5):1315–32.

Fuller, S. (1996), ‘Toward a Philosophy of Science Accounting: A Critical Rendering of Instrumental Rationality’, in Power, M. (ed.) (1996), 247–80.

Funnell, W (1994), ‘Independence and the State Auditor in Britain: A Constitutional Keystone or a Case of Reified Imagery?’, Abacus 30(2):175–95.

Gain, A. and Rosenhead, J. (1993), ‘Problem Structuring for Medical Quality Assurance’, Operational Research Working Paper No. LSEOR.93.8. (London: London School of Economics and Political Science).

Gambetta, D. (1988a), ‘Can We Trust Trust?’ in Gambetta (ed.) (1988b), 213–37.

Gambetta, D. (ed.) (1988b), Trust: Making and Breaking Cooperative Relations (Oxford: Basil Blackwell).

Gambetta, D. (1994), ‘Godfather's Gossip’, Archive of European Sociology XXXV:199–223.

Garrett, J. (1986), ‘Developing State Audit in Britain’, Public Administration 64(4):421–33.

Geis, G. and Stotland, E. (eds.) (1980), White Collar Crime: Theory and Research (Beverly Hills: Sage).

Gelber, M. (1995), ‘Eco-Balance: An Environmental Management Tool Used In Germany’, Social and Environmental Accounting 15(2):7–9.

Gibbins, R. (1984), ‘The Psychology of Professional Judgement’, Journal of Accounting Research 22(1):103–25.

Gibbins, R. (1992), ‘Deception: A Tricky Issue for Behavioural Research in Accounting’, Auditing: A Journal of Practice and Theory 11(2):113–26.

Giddens, A. (1990), The Consequences of Modernity (Cambridge: Polity Press).

Glynn, J. J. (1985a), Value for Money Auditing in the Public Sector (London: Prentice Hall/ICAEW).

Glynn, J. J. (1985b), ‘Value for Money Auditing: An International Review and Comparison’, Financial Accountability and Management 1(2):113–18.

Grabosky, P. N. (1990), ‘Professional Advisers and White Collar Illegality: Towards Explaining and Excusing Professional Failure’, UNSW Law Journal 13(1):73–96.

Grabosky, P. N. (1994a), ‘Green Markets: Environmental Regulation in the Private Sector’, Law & Policy 16(4):419–48.

Grabosky, P. N. (1994b), ‘Organisational Leverage and the Technologies of Regulatory Compliance’, Working Paper 24, Administration, Compliance and Govern ability Program (Canberra: Australian National University).

(p.166) Grabosky, P. N. (1995a), ‘Counterproductive Regulation’, International Journal of the Sociology of Law 23:347–69.

Grabosky, P. N. (1995b), ‘Using Non-Governmental Resources to Foster Regulatory Compliance’, Governance: An International Journal of Policy and Administration 8(4):527–50.

Gray, R. (1993), Accounting for the Environment (London: Paul Chapman Ltd).

Greenough, J. (1991), ‘The Audit Commission’, in Sherer and Turley (eds.) (1991), 240–7.

Grobstein, M. and Craig, P. W. (1984), ‘A Risk Analysis Approach to Auditing’, Auditing: A Journal of Theory and Practice 3(2):1–16.

Gunningham, N. and Prest, J. (1993), ‘Environmental Audit as a Regulatory Strategy: Prospects and Reform’, Sydney Law Review 15(4):492–526.

Gwilliam, D. (1987), A Survey of Auditing Research (Prentice-Hall International/ICAEW).

Hacking, I. (1975), The Emergence of Probability (Cambridge: Cambridge University Press).

Hacking, I. (1983), Representing and Intervening (Cambridge: Cambridge University Press).

Hacking, I. (1990), The Taming of Chance (Cambridge: Cambridge University Press).

Hajer, M. (1994), “Verinnerlijking”: The Limits to a Positive Management Approach’, in Teubner et al. (eds.) (1994), 167–84.

Halliday, S. (1993), ‘Quality Uncontrolled’, Accountancy (September), 48–9.

Hancher, L. and Moran, M. (1989a), ‘Organising Regulatory Space’, in Hancher and Moran (eds.) (1989b), 271–99.

Hancher, L. and Moran, M. (eds.) (1989b), Capitalism, Culture and Economic Regulation (Oxford: Clarendon).

Hanlon, G. (1994), The Commercialization of Accountancy: Flexible Accumulation and the Transformation of the Service Class (London: St Martin's Press).

Hansen, M. H. and Madow, W. E. (1976), ‘Some Important Events in the Historical Development of Sample Surveys’, in Owen (ed.) (1976), 75–102.

Harden, I. (1993), ‘Money and the Constitution: Financial Control, Reporting and Audit’, Legal Studies 13(1):16–37.

Harden, I., White, F., and Donnelly, K. (1995), ‘The Court of Auditors and Financial Control and Accountability in the European Community’, Working Paper, University of Sheffield.

Harper, R. (1988), ‘Not Any Old Numbers: An Examination of Practical Reasoning in an Accountancy Environment’, The Journal of Interdisciplinary Economics 2:297–306.

Hatherly, D. (1995a), ‘Review of The Audit Explosion by M. Power’, Accounting and Business Research 24(96):350–1.

Hatherly, D. (1995b), ‘The Audit Research Agenda: The Drive for Quality and its Dependence on Professional Judgement’, University of Edinburgh.

Hawkins, K. (1984), Environment and Enforcement: The Social Definition of Pollution (Oxford: Oxford University Press).

Hawkins, K. (1992), ‘“FATCATS” and Prosecution in a Regulatory Agency: A Footnote on the Social Construction of Risk’, in Short and Clarke (eds.) (1992), 275–96.

(p.167) Hawkins, K. and Thomas, J. (1984a), ‘The Enforcement Process in Regulatory Bureaucracies’, in Hawkins and Thomas (eds.) (1984b), 1–22.

Hawkins, K. and Thomas, J. (eds.) (1984b), Enforcing Regulation (Dordrecht: Kluwer-Nijhoff).

Hay, D. (1993), ‘Internal Control: How it Evolved in Four English Speaking Countries’, The Accounting Historians' Journal 20(1):79–102.

HEFC (1993), Accountability for Research Funds (Higher Education Funding Council).

Hemming, C. (1993), ‘The EC Eco-Management and Audit Regulation: Experiences from the Pilot Exercise’, Eco-Management and Audit 1(1):3–6.

Henkel, M. (1991), Government, Evaluation and Change (London: Jessica Kingsley).

Henley, D. (1989), ‘External Audit’, in Henley et al (eds.) (1989), 247–78.

Henley, D., Holtham, C., Likierman, A., and Perrin, J. (eds.) (1989), Public Sector Accounting and Financial Control (London: Van Nostrand Reinhold International).

Hepworth, N. P. (1995), ‘The Role of Performance Audit’, Perfomance Audit Symposium, 7 June, Paris.

Herz, M. (1991), ‘Environmental Auditing and Environmental Management: The Implicit and Explicit Federal Mandate’, Cardozo Law Review 12(5):1241–63.

Hillary, R. (1993), The Eco-Management and Audit Scheme: A Practical Guide (Letchworth, UK: Technical Communications (Publishing) Ltd).

Holden, J. (1995), ‘Quality Reviews’, Accountancy Age 5 October, 21.

Holstrum, G. L. and Kirtland, J. L. (1983), ‘Audit Risk Model: A Framework for Current Practice and Future Research’, in Schultz and Brown (eds.) (1983), 267–309.

Hood, C. (1991), ‘A Public Management for all Seasons?’ Public Administration 69(1):3–19.

Hood, C. (1995), ‘The “New Public Management” in the 1980s: Variations on a Theme’, Accounting, Organizations and Society 20(2/3):93–109.

Hopwood, A. G. (1984), ‘Accounting and the Pursuit of Efficiency’, in Hopwood and Tomkins (eds.) (1984), 167–87.

Hopwood, A. G. and Miller, P. (eds.) (1994), Accounting as Social and Institutional Practice (Cambridge: Cambridge University Press).

Hopwood, A. G. and Tomkins, C. (eds.) (1984), Issues in Public Sector Accounting (Oxford: Phillip Allen).

Howarth, I. (1995), ‘Prescription for Progress’, Times Higher Education Supplement 3 November.

Huizing, A. and Dekker, H. C. (1992), ‘The Environmental Issue on the Dutch Political Market’, Accounting, Organizations and Society 17(5):427–48.

Humphrey, C. (1991), ‘Audit Expectations’, in Sherer and Turley (eds.) (1991), 3–21.

Humphrey, C. and Moizer, P. (1990), ‘From Techniques to Ideologies: An Alternative Perspective on the Audit Function’, Critical Perspectives on Accounting 1(3):217–38.

Humphrey, G, Moizer, P., and Turley, S. (1992), The Audit Expectations Gap in the United Kingdom (London: Institute of Chartered Accountants in England and Wales).

Husbands, C. (1992), ‘A Black Look at the Books’, Times Higher Education Supplement 4 December.

(p.168) ICAEW (1992), Business, Accountancy and the Environment: A Policy and Research Agenda (London: Institute of Chartered Accountants in England and Wales).

ICAEW (1994), Internal Control and Financial Reporting—Guidance for Directors of Listed Companies Registered in the UK (London: Institute of Chartered Accountants in England and Wales).

ICAEW (1995), Financial Reporting of Environmental Liabilities: A Discussion Paper (London: Institute of Chartered Accountants in England and Wales).

ICAS/ICAEW (1989), Auditing and the Future (Edinburgh: Institute of Chartered Accountants of Scotland/Institute of Chartered Accountants in England and Wales).

ICC (1991), Effective Environmental Auditing (Paris: International Chamber of Commerce).

Ijiri, Y. and Jaedicke, R. K. (1966), ‘Reliability and Objectivity of Accounting Measurement’, The Accounting Review 41(3):474–83.

Jacobson, A. J. (1991), ‘Environmental Accountability Beyond Compliance: Externalities and Accounting’, Cardozo Law Review 12(5):1333–6.

Jensen, M. C. and Meckling, W. H. (1976), ‘Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure’, Journal of Financial Economics 3:305–60.

Jones, C. (1993), ‘Auditing Criminal Justice’, British Journal of Criminology 33(2):187–202.

Kagan, R. A. (1984), ‘On Regulatory Inspectorates and Police’, in Hawkins and Thomas (eds.) (1984b), 37–64.

Kagan, R. A. and Scholz, J. T. (1984), ‘The “Criminology of the Corporation” and Regulatory Enforcement Strategies’, in Hawkins and Thomas (eds.) (1984b), 67–95.

Kane, E. J. (1993), ‘Reflexive Adaptation of Business to Regulation and Regulation to Business’, Law & Policy 15(3):179–89.

Katz, L. (1975), ‘Presentation of a Confidence Interval Estimate as Evidence in a Legal Proceeding’, The American Statistician (November), 138–42.

Keasey, K. and Wright, M. (1993), ‘Issues in Corporate Accountability and Governance: An Editorial’, Accounting and Business Research 23:291–303.

Kelly, K. (1995), Out of Control (New York: Addison-Wesley).

Kettl, D. F. (1993), Sharing Power: Public Governance and Private Markets (Washington D.C.: The Brookings Institution).

Kimmance, P. (1984), ‘The Widening Scope of Local Government Audit and Private Sector Participation’, in Hopwood and Tomkins (eds.) (1984), 229–47.

Kindleberger, C. P. (1978), Manias, Panics and Crashes: A History of Financial Crises (London: Macmillan).

Kirkham, E. J. and Gaa, C. J. (1939), ‘Is there a Theory Basis of Audit Procedure?’, The Accounting Review (June), 139–46.

Klein, R. and Carter, N. (1988), ‘Performance Measurement: A Review of Concepts and Issues’, in Beeton (ed.) (1988), 5–20.

Kooiman, J. (ed.) (1993), Modern Governance: New Government-Society Interactions (London: Sage).

KPMG Peat Marwick McLintock (1990), Audit and Auditors: What the Public Thinks (London: KPMG Peat Marwick McLintock).

(p.169) Kraakman, R. H. (1986), ‘Gatekeepers: The Anatomy of a Third Party Enforcement Strategy’, Journal of Law, Economics and Organization 2:53–104.

Kramer, R. (1996), ‘Divergent Realities and Convergent Disappointments in the Hierarchic Relation: Trust and the Intuitive Auditor at Work’, in Kramer and Tyler (eds.) (1996), 216–45.

Kramer, R. and Tyler, T. (eds.) (1996), Trust in Organizations (Thousand Oaks, CA: Sage).

Kruskal, W and Mosteller, F. (1979), ‘Representative Sampling I: Non-Scientific Literature’, International Statistical Review 47:13–24.

Kruskal, W. and Mosteller, F. (1980), ‘Representative Sampling IV: The History of the Concept in Statistics 1895–1939’, International Statistical Review 48:169–95.

Ladeur, K.-H. (1994), ‘Coping with Uncertainty: Ecological Risks and the Proceduralization of Environmental Law’, in Teubner et al. (eds.) (1994), 299–336.

La Follett, M. (1992), Stealing into Print: Fraud, Plagiarism, and Misconduct in Scientific Publishing (Berkeley and Los Angeles: University of California Press).

Latour, B. (1987), Science in Action (Milton Keynes: Open University Press).

Laughlin, R. C. (1991), ‘Environmental Disturbances and Organizational Transitions and Transformations: Some Alternative Models’, Organization Studies 12(2):209.

Laughlin, R. C. and Broadbent, J. (1995), ‘Evaluating the “New Public Management” in the UK: A Constitutional Possibility’, Sheffield University Management School.

Laughlin, R. C., Broadbent, J., and Willig-Atherton, H. (1994), ‘Recent Financial and Accountability Changes in GP Practices in the UK: Initial Experiences and Effects’, Accounting, Auditing and Accountability Journal 7(3):96–124.

Law, J. and Akrich, M. (1994), ‘On Customers and Costs: A Story from Public Sector Science’, Science in Context 7(3):539–61.

Lee, T. A. (1986), Company Auditing (London: Gee).

Lee, T. A. (1993), Corporate Audit Theory (London: Chapman & Hall).

Lewis, N. (1993), ‘The Citizen's Charter and Next Steps: A New Way of Governing?’, The Political Quarterly 64(3):316–26.

Lorenz, E. H. (1988), ‘Neither Friends nor Strangers: Informal Networks of Sub-Contracting in French Industry’, in Gambetta (ed.) (1988b), 194–210.

Lyon, D. (1994), The Electronic Eye: The Rise of Surveillance Society (Cambridge: Polity Press).

McBarnet, D. and Whelan, C. (1991), ‘The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control’, The Modern Law Review 54(6):874–88.

McCahery, J., Picciotto, S., and Scott, C. (eds.) (1993), Corporate Control and Accountability (Oxford: Oxford University Press).

McInnes, W. (ed.) (1993), Auditing into the Twenty First Century (Edinburgh: Institute of Chartered Accountants in Scotland).

McNair, C. J. (1991), ‘Proper Compromises: The Management Control Dilemma in Public Accountingand its Impact on Auditor Behaviour’, Accounting, Organizations and Society 16(7):635–53.

McRae, T. W. (1982), A Study of the Application of Statistical Sampling to External Auditing (London: Institute of Chartered Accountants in England and Wales).

McSweeney, B. (1988), ‘Accounting for the Audit Commission’, The Political Quarterly 59(1):28–43.

(p.170) Maasen, S., Mendelsohn, E., and Weingart, P. (eds.) (1995), Biology as Society, Society as Biology: Metaphors (Dordrecht: Kluwer).

Manning, P. (1987), ‘Ironies of Compliance’, in Shearing and Stenning (eds.) (1987b), 293–316.

Manning, P. K. (1992), ‘Managing Risk: Managing Uncertainty in the British Nuclear Installations Inspectorate’, in Short and Clarke (eds.) (1992), 255–73.

Martens, S. C. and McEnroe, J. E. (1991), ‘Interprofessional Struggles over Definition: Lawyers, Accountants and Illegal Acts’, Critical Perspectives on Accounting 2:375–84.

Marx, G. T. (1981), ‘Ironies of Social Control: Authorities as Contributors to Deviance Through Escalation, Nonenforcement and Covert Facilitation’, Social Problems 28(3):221–46.

Marx, G. T. (1984), ‘Notes on the Discovery, Collection, and Assessment of Hidden and Dirty Data’, in Schneider and Kitsuse (eds.) (1984), 78–113.

Marx, G. (1990), ‘The Case of the Omniscient Organization’, Harvard Business Review (March-April), 4–12.

Mayntz, R. (1993), ‘Governing Failures and the Problem of Governability: Some Comments on the Theoretical Paradigm’, in Kooiman (ed.) (1993), 9–20.

Meyer, J. and Rowan, B. (1991), ‘Institutionalized Organizations: Formal Structure as Myth and Ceremony’, in Powell and DiMaggio (eds.) (1991), 41–62.

Meyer, J. and Rowan, B. (1992), ‘The Structure of Educational Organizations’, in Meyer and Scott (eds.) (1992), 71–97.

Meyer, J. and Scott, W. R. (eds.) (1992), Institutional Environments and Organizations (Thousand Oaks, Ca: Sage).

Meyerson, D., Weick, K., and Kramer, R. (1996), ‘Swift Trust and Temporary Groups’, in Kramer and Tyler (eds.) (1996), 166–95.

Middelhoek, A. J. (1995), ‘Performance Audits and Compliance Audits’, De Accountant December, 264–7.

Miller, P. (1990), ‘On the Interrelations between Accounting and the State’, Accounting, Organizations and Society 15(4):315–38.

Miller, P. (1994), ‘Accounting as Social and Institutional Practice: an Introduction’, in Hopwood and Miller (eds.) (1994), 1–39.

Miller, P. and O'Leary, T. (1987), ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society 12(3):235–65.

Miller, P. and O'Leary, T. (1993), ‘Accounting Expertise and the Politics of the Product: Economic Citizenship and Modes of Corporate Governance’, Accounting, Organizations and Society 18(2/3):187–206.

Miller, P. and O'Leary, T. (1994), ‘The Factory as Laboratory’, Science in Context 7(3):469–96.

Miller, P. and Rose, N. (1990), ‘Governing Economic Life’, Economy and Society 19(1):1–31.

Mills, P. A. (1987), ‘The Probative Capacity of Accounts in Early-Modern Spain’, The Accounting Historian's Journal 14(1):95–108.

Minow, N. and Deal, M. (1991), ‘Corporations, Shareholders and the Environmental Agenda’, Cardozo Law Review 12(5):1359–70.

Miranti, P. (1986), ‘Associationalism, Statistics and Professional Regulation: Public Accountants and the Reform of the Financial Markets 1896–1940’, Business History Review 60:438–68.

(p.171) Miranti, P. (1988), ‘Professionalism and Nativism: The Competition in Securing Public Accountancy Legislation in New York during the 1890s’, Social Science Quarterly 69(2):361–80.

Mitchell, A., Puxty, A., Sikka, P., and Willmott, H. (1991), Accounting for Change: A Proposal for the Reform of Audit and Accounting (London: Fabian Society).

Montgomery, R. H. (1905, 1912, 1921, 1927, 1934, 1940, 1949, 1957), Auditing Theory and Practice (New York: Ronald Press Company).

Moran, M. (1986), The Politics of Banking (London: Macmillan).

Moran, M. (1991), The Politics of the Financial Services Revolution: The USA, UK and Japan (London: Macmillan).

Mosher, F. (1979), The GAO: The Quest for Accountability in American Government (Boulder, Co.: Westview Press).

Moyer, C. A. (1951), ‘Early Developments in American Auditing’, The Accounting Review 26(1):3–8.

Mullarkey, J. (1984), ‘The Case for the Structured Audit’, in Stettler and Ford (eds.) (1984), 73–84.

Munro, R. and Hatherley, D. J. (1993), ‘Accountability and the Commercial Agenda’, Critical Perspectives on Accounting 4:369–95.

Myers, J. H. (1985), ‘Spiralling Upward: Auditing Methods as Described by Montgomery and His Successors’, The Accounting Historian's Journal 12(1):53–7.

Napier, C. (1998), ‘Intersections of Law and Accountability: Unlimited Auditor Liability in the United Kingdom’, Accounting, Organizations and Society 23(1):105–28.

Napier, C. and Power, M. (1992), ‘Professional Research, Lobbying and Intangibles: A Review Essay’, Accounting and Business Research 23(89):85–95.

Neave, G. (1988), ‘On the Cultivation of Quality, Efficiency and Enterprise: An Overview of Recent Trends in Higher Education in Western Europe, 1986–1988’, European Journal of Education 23(1/2):7–23.

Nichols, D. R. and Stettler, H. (eds.) (1982), Auditing Symposium VI, Proceedings of the 1982 Touche Ross/University of Kansas Symposium on Auditing (Kansas: University of Kansas).

Noke, C. (1981), ‘Accounting for Bailiffship in Thirteenth Century England’, Accounting and Business Research 12 (Spring):137–51.

Nolan, M. and Scott, G. (1993), ‘Audit: an Exploration of Some Tensions and Paradoxical Expectations’, Journal of Advanced Nursing 18:759–66.

Normanton, E. L. (1966), The Accountability and Audit of Government (Manchester: Manchester University Press).

Olson, S. K. and Wootton, C. W. (1991), ‘Substance and Semantics in the Auditor's Standard Report’, The Accounting Historian's Journal 18(2):85–111.

O'Riordan, T. and Weale, A. (1989), ‘Administrative Reorganization and Policy Change: The Case of Her Majesty's Inspectorate of Pollution’, Public Administration 67:277–94.

Orts, E. W. (1995), ‘Reflexive Environmental Law’, Northwestern University Law Review 89(4):1227–340.

Osborne, D. and Gaebler, T. (1992), Reinventing Government (Reading, MA: Addison Wesley).

Owen, D. B. (ed.) (1976), On the History of Statistics and Probability (New York: Dekker).

(p.172) Packwood, T., Kerrison, S., and Buxton, M. (1994), ‘The Implementation of Medical Audit’, Social Policy and Administration 28(4):299–316.

Parker, L. and Guthrie, J. (1993), ‘The Australian Public Sector in the 1990s: New Accountability Regimes in Motion’, Journal of International Accounting, Auditing and Taxation 2(1):59–81.

Parker, M. and Jary, D. (1995), ‘The McUniversity: Organizations, Management and Academic Subjectivity’, Organization 2(2):319–38.

Parker, R. H. (1990), ‘Regulating British Corporate Financial Reporting in the Late Nineteenth Century’, Accounting, Business and Financial History 1(1):51–71.

Pendelbury, M. and Sherim, O. S. (1990), ‘Auditors' Attitudes to Effectiveness Auditing’, Financial Accountability and Management 6(3):177–89.

Pendelbury, M. and Sherim, O. S. (1991), ‘Attitudes to Effectiveness Auditing: Some Further Evidence’, Financial Accountability and Management 7(1):57–63.

Pentland, B. (1993), ‘Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro-Order’, Accounting, Organizations and Society 18(7/8):605–20.

Pentland, B. and Carlile, P. (1996), ‘Audit the Taxpayer, Not the Return: Tax Auditing as an Expression Game’, Accounting, Organizations and Society 21(2/3):269–87.

Perrow, C. (1990), ‘Economic Theories of Organization’, in Zukin and DiMaggio (eds.) (1990).

Pildes, R. H. and Sunstein, C. R. (1995), ‘Reinventing the Regulatory State’, The University of Chicago Law Review 62(1):1–129.

Pinch, T. and Bijker, W. E. (1987), ‘The Social Construction of Facts and Artifacts: Or How the Sociology of Science and the Sociology of Knowledge Might Benefit Each Other’, in Bijker et al. (eds.) (1987), 17–50.

Piper, A. and Jones, R. (1995), ‘Auditors' Review of Cadbury Compliance Statements’, in Tonkin and Skerratt (eds.) (1995), 29–53.

Pollitt, C. (1990), ‘Doing Business in the Temple? Managers and Quality Assurance in the Public Services’, Public Administration 68:435–52.

Pollitt, C. (1993a), ‘The Struggle for Quality: The Case of the National Health Service’, Politics and Policy 21(3):161–70.

Pollitt, C. (1993b), ‘Audit and Accountability: The Missing Dimension?’, Journal of the Royal Society of Medicine 86(April):209–11.

Pollitt, C. (1995), ‘Justification by Works or by Faith? Evaluating the New Public Management’, Evaluation 1(2):133–54.

Pollitt, C. and Summa, H. (1997), ‘Performance Audit: Travellers' Tales’, in Chelimsky and Shadish (eds.) (1997), 86–108.

Porter, T. (1986) The Rise of Statistical Thinking 1820–1900 (Princeton: Princeton University Press).

Porter, T (1994), ‘Making Things Quantitative’, Science in Context 7(3):389–407.

Post, R. (ed.) (1990), Law and the Order of Culture (University of California Press).

Powell, W. W. and DiMaggio, P. J. (eds.) (1991), The New Institutionalism in Organizational Analysis (Chicago: Chicago University Press).

Power, M. (ed.) (1990), Brand and Goodwill Accounting Strategies (Cambridge: Woodhead Faulkner).

Power, M. (1991), ‘Auditing and Environmental Expertise: Between Protest and Professionalisation’, Accounting, Auditing and Accountability Journal 4(3):37–62.

(p.173) Power, M. (1992a), ‘From Common Sense to Expertise: the Pre-history of Audit Sampling’, Accounting, Organizations and Society 17:37–62.

Power, M. (1992b), ‘The Politics of Brand Accounting in the United Kingdom’, European Accounting Review 1(1):39–68.

Power, M. (1993a), ‘Auditing and the Politics of Regulatory Control in the UK Financial Services Sector’, in McCahery et al. (eds.) (1993), 187–202.

Power, M. (1993b), ‘The Politics of Financial Auditing’, The Political Quarterly 64(3):272–84.

Power, M. (1994a), ‘The Audit Society’, in Hopwood and Miller (eds.) (1994), 299–316.

Power, M. (1994b), The Audit Explosion (London: Demos).

Power, M. (1994c), ‘From the Science of Accounts to the Financial Accountability of Science’, Science in Context 7(3):355–87.

Power, M. (1994d), ‘Constructing the Responsible Organization: Accounting and Environmental Representation’, in Teubner et al. (eds.) (1994), 369–92.

Power, M. (1995a), Auditing and the Decline of Inspection (London: CIPFA).

Power, M. (1995b), ‘Auditing, Expertise and the Sociology of Technique’, Critical Perspectives on Accounting 6:317–39.

Power, M. (ed.) (1996a), Accounting and Science: Natural Inquiry and Commercial Reason (Cambridge: Cambridge University Press).

Power, M. (1996b), ‘Making Things Auditable’, Accounting, Organizations and Society 21(2/3):289–315.

Power, M. (1997), ‘Expertise and the Construction of Relevance: Accountants and Environmental Audit’, Accounting, Organizations and Society 22(2):123–46.

Pratley, A. (1995), ‘Auditing, Financial Management and Evaluation: An Interview with Alan Pratley’, Evaluation 1(2):251–63.

Preston, A. M., Cooper, D. J., and Scarborough, P. (1995), ‘Transformations in the Code of Ethics of the US Accounting Profession, 1917 and 1988: Changing Narratives of Legitimation’, Accounting, Organizations and Society 20(6):507–46.

Pritchard, C. and Willmott, H. (1997), ‘Just How Managed is the McUniversity?’, Organization Studies 18(2):287–316.

Prytherch, R. H. (1942), ‘How Much Test-Checking is Enough?’, The Journal of Accountancy 74(6):525–30.

Puxty, A., Sikka, P., and Willmott, H. (1994), ‘Systems of Surveillance and the Silencing of Academic Labour’, British Accounting Review 26:137–71.

Radcliffe, V. (1995), Knowing Efficiency: The Development and Operationalisation of Efficiency Auditing in Alberta, Ph.D., University of Alberta.

Randall, B. and Frishkoff, P. (1976), ‘An Examination of the Status of Probability Sampling in the Courts’, in Stettler (ed.) (1976), 93–102.

Rehbinder, E. (1992), ‘Reflexive Law and Practice: The Corporate Officer for Environmental Protection as an Example’, in Teubner and Febbrajo (eds.) (1992), 579–608.

Reiss, A. (1984), ‘Selecting Strategies of Social Control over Organizational Life’, in Hawkins and Thomas (eds.) (1984b), 23–35.

Rhodes, R. A. W (1981), Inspectorates in British Government (London: George Allen and Unwin).

Rhodes, R. A. W. (1994), ‘The Hollowing out of the State: the Changing Nature of the Public Service in Britain’, The Political Quarterly 65(2):138–51.

(p.174) Roberts, J. (1991), ‘The Possibilities of Accountability’, Accounting, Organizations and Society 16(4):355–68.

Roberts, S. and Pollitt, C. (1994), ‘Audit or Evaluation? A National Audit Office VFM Study’, Public Administration 72:527–49.

Rose, N. (1991), ‘Governing by Numbers: Figuring out Democracy’, Accounting, Organizations and Society 16(7):673–97.

Rose, N (1996), ‘The Death of the Social: Re-figuring the Territory of Government’, Economy and Society 25(3):327–56.

Rose, N. and Miller, P. (1992), ‘Political Power beyond the State: Problematics of Government’, British Journal of Sociology 43(2):173–205.

Roslender, R. (1992), Sociological Perspectives on Modern Accountancy (London: Routledge).

Rousseau, M. (1988), ‘France's Experience with Self-Monitoring to Combat Industrial Pollution’, in UNEP (1988), 22–5.

Russell, P. (1991), ‘Department of Trade and Industry Investigations’, in Sherer and Turley (eds.) (1991), 76–98.

Russell, P. (1996), ‘Exercising Self-Control’, Accountancy (March), 126–7.

Sammalisto, K. (1995), ‘Quality Auditors and Environmental Auditors: Can These Two Roles be Combined?’, Eco-Management and Auditing 2(2):57–64.

Schneider, J. W. and Kitsuse, J. I. (eds.) (1984), Studies in the Sociology of Social Problems (Norwood, NJ: Ablex Publishing).

Schultz, J. J. and Brown, C. E. (eds.) (1983), Symposium on Auditing Research V (University of Illinois).

Self, P. (1993), Government by the Market? The Politics of Public Choice (London: Macmillan Press).

Selznick, P. (1994), ‘Self-Regulation and the Theory of Institutions’, in Teubner et al. (eds.) (1994), 395–402.

Shapiro, M. (1992), ‘Data Audit by a Regulatory Agency: Its Effect and Implication for Others’, Accountability in Research 2:219–29.

Shapiro, S. (1987a), ‘Policing Trust’, in Shearing and Stenning (eds.) (1987b), 194–220.

Shapiro, S. (1987b), ‘The Social Control of Impersonal Trust’, American Journal of Sociology 93(3):623–58.

Shaylor, M., Welford, R., and Shaylor, G. (1994), ‘BS7750: Panacea or Palliative?’, Eco-Management and Auditing 1(Part 2):26–30.

Shearing, C. and Stenning, P. (1987a), ‘Refraining Policing’, in Shearing and Stenning (eds.) (1987b), 9–18.

Shearing, C. D. and Stenning, P. C. (eds.) (1987b), Private Policing (Newbury Park, CA: Sage).

Shearn, D., Laughlin, R. C., Broadbent, J., and Willig-Atherton, H. (1995), ‘The Changing Face of School Governor Responsibilities: A Mismatch between Government Intention and Actuality?’ School Organisation 15(2):175–88.

Sherer, M. and Turley, S. (eds.) (1991), Current Issues In Auditing (London: Paul Chapman Ltd., 2nd edition).

Sherman, B. (1994), ‘Governing Science: Patents and Public Sector Research’, Science in Context 7(3):515–37.

Sherwood, K. (1990), ‘An Auditor's Approach to Brands’, in Power (ed.) (1990), 78–86.

(p.175) Short, J. F. and Clarke, L. (eds.) (1992), Organizations, Uncertainties and Risk (Boulder: Westview Press).

Sieber, S. D. (1981), Fatal Remedies: The Ironies of Social Intervention (New York: Plenum Press).

Sikka, P. and Willmott, H. (1995), ‘The Power of Independence: Defending and Extending the Jurisdiction of Accounting in the UK’, Accounting, Organizations and Society 20(6):547–81.

Simmons, P. and Wynne, B. (1992), ‘Responsible Care: Trust, Credibility and Environmental Management’, in Fischer and Schot (eds.) (1992), 201–26.

Simmons, P. and Wynne, B. (1994), ‘State, Market and Mutual Regulation? Socio-Economic Dimensions of the Environmental Regulation of Business’, Lancaster University.

Sinclair, A. (1995), ‘The Chameleon of Accountability: Forms and Discourses’, Accounting, Organizations and Society 20(2/3):219–37.

Sitkin, S. and Stickel, D. (1996), ‘The Road to Hell: The Dynamics of Distrust in an Era of Quality’, in Kramer and Tyler (eds.) (1996), 196–215.

Sitkin, S. B. and Bies, R. J. (eds.) (1994), The Legalistic Organization (Thousand Oaks, CA: Sage).

Skerratt, L. and Tonkin, D. (eds.) (1996), Financial Reporting 1995–6: A Survey of UK Reporting Practice (Milton Keynes: Accountancy Books).

Smith, T. (1992), Accounting for Growth (London: Century Business).

Solomons, D. (1986), Making Accounting Policy (New York: Oxford University Press).

Sorensen, J. E., Grove, H. D., and Sorensen, T. L. (1980), ‘Detecting Management Fraud: The Role of the Independent Auditor’, in Geis and Stotland (eds.) (1980), 221–51.

Srivasta, R. P. and Rebele, J. E. (eds.) (1988), Auditing Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium (Kansas: University of Kansas).

Staub, W. A. (1904), ‘Mode of Conducting an Audit’, The Accountant 22 October, 453–8.

Staub, W. A. (1942), Auditing Developments During the Present Century (Cambridge Ma.: Harvard University Press).

Stempf, V. H. (1936), ‘Influence of Internal Control Upon Audit Procedure’, Journal of Accountancy 62(3):170–85.

Stephan, F. F. (1948), ‘History of the Uses of Modern Sampling Procedures’, Journal of the American Statistical Association 43:12–39.

Stettler, H. (ed.) (1976), Auditing Symposium III: Proceedings of the 1976 Touche Ross/University of Kansas Symposium on Auditing Problems (Kansas: University of Kansas).

Stettler, H. and Ford, N. (eds.) (1984), Auditing Symposium VII: Proceedings of the 1984 Touche Ross/University of Kansas Symposium on Auditing Problems (Kansas: University of Kansas).

Stevens, M. (1981), The Big Eight (New York: Macmillan Publishing).

Stigler, S. M. (1977), ‘Eight Centuries of Sampling Inspection: the Trial of the Pyx’, Journal of the American Statistical Association 72:493–500.

Stone, C. D. (1991), ‘Beyond the Transactional Audit’, Cardozo Law Review 12(5):1337–42.

(p.176) Streeck, W. and Schmitter, P. (1985a), ‘Community, Market, State—and Associations? The Prospective Contribution of Interest Governance to Social Order’, in Streeck and Schmitter (eds.) (1985b), 1–29.

Streeck, W. and Schmitter, P. (eds.) (1985b), Private Interest Government (Beverly Hills, CA: Sage).

Sugarman, D. and Teubner, G. (eds.) (1990), Regulating Corporate Groups (Baden-Baden: Nomos).

Sullivan, J. D. (1984), ‘The Case for the Unstructured Audit Approach’, in Stettler and Ford (eds.) (1984), 61–8.

Sunstein, C. R. (1990), ‘Paradoxes of the Regulatory State’, The University of Chicago Law Review 57:407–41.

Tattersall, J. (1991), ‘Auditing in the Financial Services Sector’, in Sherer and Turley (eds.) (1991), 201–10.

Taylor, I. R. (1955), ‘A Statistical Approach to Auditing’, Accounting Research 6(1):49–57.

Taylor, E. M. and Perry, C. E. (1931), Principles of Auditing (London: Textbooks Limited).

Taylor, P. and Turley, S. (1986), The Regulation of Accounting (Oxford: Basil Blackwell).

Teubner, G., Farmer, L., and Murphy, D. (eds.) (1994), Environmental Law and Ecological Responsibility: The Concept and Practice of Ecological Self-Organization (Chichester: John Wiley).

Teubner, G. (1990), ‘Unitas Multiplex: Corporate Governance in Group Enterprises’, in Sugarman and Teubner (eds.) (1990), 67–104.

Teubner, G. and Febbrajo, A. (eds.) (1992), State Law and Economy as Autopoietic Systems (Milan: Giuffre).

Thomson, R. and Barton, A. (1994), ‘Is Audit Running out of Steam?’, Quality in Health Care 3:225–9.

Tomkins, C. (1986), ‘Local Authority Audit under the Audit Commission and What it Means to one Private Sector Professional Firm’, Financial Accountability and Management 2(1):35–51.

Tonkin, D. and Skerratt, L. (eds.) (1995), Financial Reporting 1994–5: A Survey of UK Reporting Practice (Milton Keynes: Accountancy Books).

Touche Ross (1994), Risk Management and Control of Derivatives (London: Touche Ross & Co).

Trow, M. (1993), ‘Managerialism and the Academic Profession’. Paper presented at the ‘Quality Debate’ Conference, Milton Keynes, 24 September

. Partly reprinted as

‘The Business of Learning’, Times Higher Education Supplement 8 October, 1993.

Trueblood, R. M. and Cyert, R. M. (1957), Sampling Techniques in Accounting (Engelwood Cliffs, NJ: Prentice Hall).

Tuckman, A. (1995), ‘Ideology, Quality and TQM’, in Wilkinson and Willmott (eds.) (1995b), 54–81.

Turley, S. (1989), ‘Concepts and Values in the Audit Methodologies of Large Accounting Firms’, in ICAS/ICAEW (1989).

Tyler, T. and Kramer, R. (1996), ‘Whither Trust?’ in Kramer and Tyler (eds.) (1996), 1–15.

(p.177) Upson, A. (1995), ‘Users Missing Out in the Internal Control Debate’, Accountancy Age 26 October.

UNEP (1988), Industry and Environment: Environmental Auditing (Paris, United Nations Environmental Programme).

Van Cleve, G. (1991), ‘The Changing Intersection of Environmental Auditing, Environmental Law and Environmental Policy’, Cardozo Law Review 12(5):1215–40.

Vance, L. L. (1950), Scientific Method for Auditing (Berkeley and Los Angeles: University of California Press).

Vance, L. L. and Neter, J. (1956), Statistical Sampling for Auditors and Accountants (John Wiley).

Van Gunsterten, H. R. (1976), The Quest for Control: A Critique of the Rational—Central—Rule Approach in Public Affairs (Chichester: John Wiley).

Van Maanen, J. and Pentland, B. (1994), ‘Cops and Auditors: the Rhetoric of Records’, in Sitkin and Bies (eds.) (1994), 53–90.

Van Matre, J. G and Clark, W. N. (1976), ‘The Statistician as Expert Witness’, The American Statistician February, 2–5.

Vinten, G. (ed.) (1995), Whistleblowing: Subversion or Corporate Citizenship? (London: Paul Chapman Publishing).

Vogel, D. (1986), National Styles of Regulation: Environmental Policy in Britain and the United States (Ithaca: Cornell University Press).

Walsh, K. (1995), ‘Quality through Markets: The New Public Service Management’, in Wilkinson and Willmott (eds.) (1995b), 82–104.

Watts, R. L. and Zimmerman, J. L. (1979), ‘The Demand for and Supply of Accounting Theories: The Market for Excuses’, The Accounting Review 54:273–304.

Weait, M. (1993), ‘Icing on the Cake? The Contribution of the Compliance Function to Effective Financial Services Regulation’, The Journal of Asset Protection and Financial Crime 1(1):83–90.

Welford, R. (1992), European Environment, Special Supplement: The Eco-Audit Scheme and the British Standard on Environmental Management Systems (Bradford: European Research Press Ltd.).

Westergaard, M. (1932), Contributions to the History of Statistics (London: King).

White, F., Harden, I., and Donnelly, K. (1994), ‘Audit and Government Accountability—A Framework for Comparative Analysis’, Political Economy Research Centre, Working Paper 2, Sheffield University.

White Paper (1989), Working for Patients (London: HMSO Cmd 555).

White Paper (1993), Realizing Our Potential: A Strategy for Science, Engineering and Technology (London: HMSO Cm 2250).

Wilensky, H. (1967), Organizational Intelligence (New York: Basic Books).

Wilkinson, A. and Willmott, H. (1995a), ‘Introduction’, in Wilkinson and Willmott (1995b), 1–32.

Wilkinson, A. and Willmott, H. (eds.) (1995b), Making Quality Critical (London: Routledge).

Willmott, H. (1995), ‘Managing the Academics: Commodification and Control in the Development of University Education in the UK’, Human Relations 48(9):993–1027.

(p.178) Wilson, G. K. (1984), ‘Social Regulation and Explanations of Regulatory Failure’, Political Studies XXXIL:203–25.

Wolnizer, P. W. (1987), Auditing as Independent Authentication (Sydney: Sydney University Press).

Woolston, H. (1993), Environmental Auditing: an Introduction and Practical Guide (London: British Library).

Yates, F. (1946), ‘A Review of Recent Statistical Developments in Sampling and Sampling Surveys’, Journal of the Royal Statistical Society 109:12–30.

Zukin, S. and DiMaggio, P. (eds.) (1990), Structures of Capital: The Social Organization of the Economy (Cambridge: Cambridge University Press).