Auditing and the construction of accounting reliability (ACAR)

Project leader

Funding source

Riksbankens Jubileumsfond (RJ)

Project Details

Start date: 01/06/2014
End date: 31/05/2017
Funding: 4549000 SEK


With this proposed research project we seek to add to the emerging field of the "sociology of reliability" (Power 2010) by exploring the role of the auditor in the production process of financial reports. The construction of financial reports entails a complexity of relations, difficult to study in isolation. Nevertheless, in the current institutional setting the auditor is an obligatory point of passage and thus an important node in the actor-network of a financial report. With this project we therefore propose an analysis of the relations and negotiations involving the auditor that (de)stabilizes notions of accounting reliability in the process of producing a financial report.

We seek to add to the limited number of field studies in financial accounting (Cooper & Robson 2006; Cooper & Morgan 2008) by following the auditor in the production process of a financial report on (and off) the company site where the accounts are produced. More specifically we seek to study how accounting reliability is constructed during the production process of the reports, thus contributing to the emerging literature(s) on the sociology of accounting reliability (Power 2010) and sociology of financial accounting and auditing more generally (Workshop announcement, AOS 2010, No. 7, cf. also Hopwood 2000).

Last updated on 2017-23-03 at 09:03