Risk and the construction of a European audit policy agenda: The case of auditor liability

Samsonova-Taddei, Anna; Humphrey, Christopher

doi:10.1016/j.aos.2014.08.002

Cited by 39 publications

(18 citation statements)

References 40 publications

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“…While recent research attention has focused on the role of globalisation and transnational institutions in accounting regulation (e.g., Botzem, 2010;Crawford, Ferguson, Helliar, & Power, 2014;Humphrey et al, 2009;Samsonova-Taddei & Humphrey, 2015;Suddaby, Cooper, & Greenwood, 2007), the interactions and activities of the dispersed network of actors that supports transnational regulation agendas are still not well understood (Gillis et al, 2014;Suddaby et al, 2007; however, see also Barrett, Cooper, & Jamal, 2005;Mennicken, 2008). The empirical focus of this article, the translation of IFRS, is one node of such institutional interactions within the transnational regulatory arena.…”

Section: Translation Work In the Context Of Transnational Accounting mentioning

confidence: 96%

Interlingual translation of the International Financial Reporting Standards as institutional work

Kettunen

2017

Accounting, Organizations and Society

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As standard-setting and regulation take place in an increasingly transnational and multilingual context, accounting concepts travel across borders and languages. On a global scale, the transnational standards originally written in the English language are ultimately translated into financial statements prepared in dozens of different languages. When regulatory texts such as accounting standards are initially drafted, accounting facts are constructed in the regulation process by labelling particular matters with either newly coined or existing accounting terms (Gröjer, 2001; Hines, 1988; Young, 2003). Thereafter, accounting standards are translated into other languages. Despite the rise and

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Section: Translation Work In the Context Of Transnational Accounting mentioning

confidence: 96%

Interlingual translation of the International Financial Reporting Standards as institutional work

Kettunen

2017

Accounting, Organizations and Society

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“…see Sikka, 2008Sikka, , 2015Samsonova-Taddei & Humphrey, 2015), various accounts presented to the PCBS argued that rules and codes put in place to safeguard the public interest from financial fraud has been a "failure" because there "has been no enforcement" and "governments have opted for softer options rather than investigation, enforcement and punishment" (PCBS, 2013i, p. H Ev 146). This juxtaposition of normality and aberration is tied to actual enforcement strategies of regulatory agencies tasked with safeguarding the market:…”

Section: Ernst and Youngmentioning

confidence: 99%

Theorizing Financial Crimes as Moral Actions

Lokanan

2017

European Accounting Review

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Abstract:The paper maintains that all acts of financial crimes can be explained within a general theory of moral action and analyzed as such. In this regard, the paper presents such a theorySituational Action Theory (SAT) -and argues that acts of financial crimes result from a perception-choice process involving rational deliberation and experimental habituation, themselves the outcomes of interactions between individuals and their environments. To examine this argument, the paper draws on two recent high profile fraud cases to critically discuss the extent to which these crimes should be meaningfully and innovatively analysed as moral actions and the moral context in which they occur. The findings indicate that the feature most relevant to a criminogenic is its moral context in relation to the opportunities and frictions that it generates. As such, environmental factors along with psychosocial processes of moral education become particularly important in the explanation of why certain moral contexts emerge in particular kinds of settings at a particular point in time. In this regard, SAT can be used as a powerful overarching framework to gain a more comprehensive understanding of peoples' choice processes to breach moral rules and devise effective crime prevention strategies to combat fraud.

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“…We also highlight and explain the inherent variation we found in how these constructions unfold (Huault & Rainelli-Weiss, 2011;Samsonova-Taddei & Humphrey, 2015;Sullivan-Taylor & Wilson, 2009). …”

Section: Discussionmentioning

confidence: 99%

“…We provide a rare exploration of the notion of risk object which extends, and further establishes, this constructivist perspective within organizational studies (Maguire & Hardy, 2013;Samsonova-Taddei & Humphrey, 2015). This is important as a means to address the current disconnect between the critical role organization plays vis-à-vis risk in our society (both its generation and management) and the current lack of organizational research regarding risk (Gephart et al, 2009;Maguire & Hardy, 2013;Scheytt et al, 2006).…”

Section: Contribution and Conclusionmentioning

confidence: 99%

“…Hilgartner (1992) thus focuses on the dynamic meanings attached to objects as they become risky in varied ways (Maguire & Hardy, 2013). This variability is related to differences in how various actors conceptualize objects as a source of risk (Samsonova-Taddei & Humphrey, 2015) and engage in struggles over its control (Hilgartner, 1992). For instance, Samsonova-Taddei and Humphrey (2015) explored how the policy-making process of establishing European transnational audit was characterized, and indeed frustrated, by competing conceptualizations of the risk object at the state level.…”

Section: Theoretical Framingmentioning

confidence: 99%

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Constructing risk objects and their controllability in the insurance industry

Bednarek

Chalkias²

2016

AMPROC

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This study examines the interrelationship between the social construction of a risk object and the associated means of controlling it within organizations. Drawing on data from 35 insurance organizations, we develop a framework that theorizes how organizations construct risk objects along different dimensions of proximity/distance and tangibility/abstraction, which shapes and is shaped by how they construct their ability to control those risk objects as a matter of protection or capital efficiency. We show that organizations vary in these constructions of risk, developing three categories of Risk Protector, Risk Optimizer and Risk Jugglers. We explain this variation and offer an expanded conceptualization of the construction of the risk object and its controllability through three explanatory organizational features of centralizing, modelling and diversifying. Our findings are drawn together into a conceptual framework that illuminates two types pathways that organizations follow in constructing and controlling risk: coherent pathways (with consistent either/or choices) or composite pathways (individual both/and approaches). In doing so, we theoretically extend the notion of the risk object within organizational studies and provide a platform for additional studies into this important but nascent area of organizational research.

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Risk and the construction of a European audit policy agenda: The case of auditor liability

Cited by 39 publications

References 40 publications

Interlingual translation of the International Financial Reporting Standards as institutional work

Interlingual translation of the International Financial Reporting Standards as institutional work

Theorizing Financial Crimes as Moral Actions

Constructing risk objects and their controllability in the insurance industry

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