메뉴 건너뛰기




Volumn 21, Issue 2, 2010, Pages 134-158

Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order

Author keywords

Arthur Andersen; Audit failures; Construction of myths; Economic violence; Legitimacy paradox; Sacrificial rituals; Scapegoat construction

Indexed keywords


EID: 75049085266     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2009.11.003     Document Type: Article
Times cited : (78)

References (77)
  • 2
    • 34548746989 scopus 로고    scopus 로고
    • retrieved October 9, 2009 from
    • Answers.com website, retrieved October 9, 2009 from www.answers.com/topic/enronitis.
    • Answers.com website
  • 3
    • 33748978445 scopus 로고    scopus 로고
    • WebTrust and the "commercialistic auditor": the unrealized vision of developing auditor trustworthiness in cyberspace
    • Barrett M., and Gendron Y. WebTrust and the "commercialistic auditor": the unrealized vision of developing auditor trustworthiness in cyberspace. Accounting, Auditing & Accountability Journal 19 5 (2006) 631-662
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.5 , pp. 631-662
    • Barrett, M.1    Gendron, Y.2
  • 5
    • 0001446671 scopus 로고
    • Popular culture and professional identity: accountants in the movies
    • Beard V. Popular culture and professional identity: accountants in the movies. Accounting, Organizations and Society 19 3 (1994) 303-318
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.3 , pp. 303-318
    • Beard, V.1
  • 6
    • 74949144667 scopus 로고
    • Work and its discontents
    • Gini A.R., and Sullivan T.J. (Eds), Random House, New York
    • Bell D. Work and its discontents. In: Gini A.R., and Sullivan T.J. (Eds). It comes with the territory (1989), Random House, New York
    • (1989) It comes with the territory
    • Bell, D.1
  • 8
  • 9
    • 38149144618 scopus 로고
    • Joking apart: the serious side to the accountant stereotype
    • Bougen P.D. Joking apart: the serious side to the accountant stereotype. Accounting, Organizations and Society 19 3 (1994) 319-335
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.3 , pp. 319-335
    • Bougen, P.D.1
  • 11
    • 0000203801 scopus 로고
    • Changing perceptions of the role of the company auditor, 1840-1940
    • Chandler R.A., Edwards J.R., and Anderson M. Changing perceptions of the role of the company auditor, 1840-1940. Accounting and Business Research 23 92 (1993) 443-459
    • (1993) Accounting and Business Research , vol.23 , Issue.92 , pp. 443-459
    • Chandler, R.A.1    Edwards, J.R.2    Anderson, M.3
  • 12
    • 33744917554 scopus 로고    scopus 로고
    • Accounting, professions and regulation: locating the sites of professionalization
    • Cooper D.J., and Robson K. Accounting, professions and regulation: locating the sites of professionalization. Accounting, Organizations and Society 31 4/5 (2006) 415-444
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.4-5 , pp. 415-444
    • Cooper, D.J.1    Robson, K.2
  • 14
    • 0032220651 scopus 로고    scopus 로고
    • The calculated and the avowed: techniques of discipline and struggles over identity in Big Six public accounting firms
    • Covaleski M.A., Dirsmith M.W., Heian J.B., and Samuel S. The calculated and the avowed: techniques of discipline and struggles over identity in Big Six public accounting firms. Administrative Science Quarterly 43 2 (1998) 293-327
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2 , pp. 293-327
    • Covaleski, M.A.1    Dirsmith, M.W.2    Heian, J.B.3    Samuel, S.4
  • 15
    • 0005946919 scopus 로고
    • L'organisation managériale
    • Jacob A., et al. (Ed), Éditions l'Harmatlon, Paris
    • de Gaulejac V. L'organisation managériale. In: Jacob A., et al. (Ed). Organisation et management en question(s) (1987), Éditions l'Harmatlon, Paris 128-152
    • (1987) Organisation et management en question(s) , pp. 128-152
    • de Gaulejac, V.1
  • 16
    • 32544451894 scopus 로고    scopus 로고
    • Accountant stereotypes in movies distributed in North America in the twentieth century
    • Dimnik T., and Felton S. Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, Organizations and Society 31 2 (2006) 129-155
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.2 , pp. 129-155
    • Dimnik, T.1    Felton, S.2
  • 19
    • 75049083491 scopus 로고    scopus 로고
    • Les Empêcheurs de Penser en Rond, Paris
    • Dupuy J.P. La panique (2003), Les Empêcheurs de Penser en Rond, Paris
    • (2003) La panique
    • Dupuy, J.P.1
  • 20
    • 75049084316 scopus 로고    scopus 로고
    • Mouvance réglementaire et jeux de vérité [Truth games in the context of ever-changing regulation]
    • forthcoming
    • Flottes M, Gendron Y. Mouvance réglementaire et jeux de vérité [Truth games in the context of ever-changing regulation]. Comptabilité Contrôle Audit; forthcoming.
    • Comptabilité Contrôle Audit
    • Flottes, M.1    Gendron, Y.2
  • 21
    • 0030077187 scopus 로고    scopus 로고
    • The imagery and reality of peer review in the US: insights from institutional theory
    • Fogarty T. The imagery and reality of peer review in the US: insights from institutional theory. Accounting, Organizations and Society 21 2/3 (1996) 219-242
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.2-3 , pp. 219-242
    • Fogarty, T.1
  • 26
    • 0036086882 scopus 로고    scopus 로고
    • On the role of the organization in auditors' client-acceptance decisions
    • Gendron Y. On the role of the organization in auditors' client-acceptance decisions. Accounting, Organizations and Society 27 7 (2002) 659-684
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.7 , pp. 659-684
    • Gendron, Y.1
  • 27
    • 77951209303 scopus 로고    scopus 로고
    • Identity narratives under threat: a study of former members of Arthur Andersen
    • 10.1016/j.aos.2009.09.001
    • Gendron Y., and Spira L.F. Identity narratives under threat: a study of former members of Arthur Andersen. Accounting, Organizations and Society (2009) 10.1016/j.aos.2009.09.001
    • (2009) Accounting, Organizations and Society
    • Gendron, Y.1    Spira, L.F.2
  • 31
    • 84908314296 scopus 로고    scopus 로고
    • Justices unanimously overturn conviction of Arthur Andersen
    • Greenhouse L. Justices unanimously overturn conviction of Arthur Andersen. The New York Times May 31 (2005)
    • (2005) The New York Times , Issue.May 31
    • Greenhouse, L.1
  • 32
    • 75049083224 scopus 로고
    • Accountants and the public. The Accountant 1885 (December 26)
    • Chatfield M. (Ed), Arno Press, New York p. 25-9 [Reprint]
    • Griffiths J.G. Accountants and the public. The Accountant 1885 (December 26). In: Chatfield M. (Ed). The English view of accountant's duties and responsibilities 1881-1902 (1978 [1885]), Arno Press, New York p. 25-9 [Reprint]
    • (1978) The English view of accountant's duties and responsibilities 1881-1902
    • Griffiths, J.G.1
  • 34
    • 84896535043 scopus 로고
    • Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession
    • Hines R.D. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing & Accountability Journal 2 2 (1989) 72-92
    • (1989) Accounting, Auditing & Accountability Journal , vol.2 , Issue.2 , pp. 72-92
    • Hines, R.D.1
  • 36
    • 0001287363 scopus 로고
    • Accounting and everyday life: an introduction
    • Hopwood A.G. Accounting and everyday life: an introduction. Accounting, Organizations and Society 19 3 (1994) 299-301
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.3 , pp. 299-301
    • Hopwood, A.G.1
  • 37
    • 0007055855 scopus 로고    scopus 로고
    • Exploring the modern audit firm: an introduction
    • Hopwood A.G. Exploring the modern audit firm: an introduction. Accounting, Organizations and Society 23 5/6 (1998) 515-516
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 515-516
    • Hopwood, A.G.1
  • 39
    • 38249016436 scopus 로고
    • From techniques to ideologies: an alternative perspective on the audit function
    • Humphrey C., and Moizer P. From techniques to ideologies: an alternative perspective on the audit function. Critical Perspectives on Accounting 1 3 (1990) 217-238
    • (1990) Critical Perspectives on Accounting , vol.1 , Issue.3 , pp. 217-238
    • Humphrey, C.1    Moizer, P.2
  • 40
    • 0000510831 scopus 로고
    • The audit expectations gap-plus ça change, plus c'est la même chose
    • Humphrey C., Moizer P., and Turley S. The audit expectations gap-plus ça change, plus c'est la même chose. Critical Perspectives on Accounting 3 2 (1992) 137-161
    • (1992) Critical Perspectives on Accounting , vol.3 , Issue.2 , pp. 137-161
    • Humphrey, C.1    Moizer, P.2    Turley, S.3
  • 42
    • 44649197264 scopus 로고
    • Theory of the firm: managerial behavior, agency costs and ownership structure
    • Jensen M., and Meckling W. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 4 (1976) 305-360
    • (1976) Journal of Financial Economics , vol.3 , Issue.4 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 43
    • 0001067358 scopus 로고
    • Issues in corporate accountability and governance: an editorial
    • Keasey K., and Wright M. Issues in corporate accountability and governance: an editorial. Accounting and Business Research 23 91a (1993) 291-303
    • (1993) Accounting and Business Research , vol.23 , Issue.91 a , pp. 291-303
    • Keasey, K.1    Wright, M.2
  • 45
    • 75049084681 scopus 로고    scopus 로고
    • A system corrupted
    • Krugman P. A system corrupted. New York Times January 18 (2002)
    • (2002) New York Times , Issue.January 18
    • Krugman, P.1
  • 49
    • 74949144666 scopus 로고    scopus 로고
    • Financial reporting in the 1930s in the United States preserving the status quo
    • Merino B.D. Financial reporting in the 1930s in the United States preserving the status quo. Accounting Forum 27 3 (2003) 270-290
    • (2003) Accounting Forum , vol.27 , Issue.3 , pp. 270-290
    • Merino, B.D.1
  • 50
    • 0000057597 scopus 로고
    • Institutionalised organizations: formal structures as myth and ceremony
    • Meyer J., and Rowan B. Institutionalised organizations: formal structures as myth and ceremony. American Journal of Sociology 83 2 (1977) 340-363
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.1    Rowan, B.2
  • 51
    • 75049085733 scopus 로고
    • Governmental oversight of the role of auditors
    • Miller R.D. Governmental oversight of the role of auditors. The CPA Journal September (1986) 20-36
    • (1986) The CPA Journal , Issue.September , pp. 20-36
    • Miller, R.D.1
  • 52
    • 1842812592 scopus 로고    scopus 로고
    • Rush to judgment: the lynching of Arthur Andersen & Co
    • Morrison M.A. Rush to judgment: the lynching of Arthur Andersen & Co. Critical Perspectives on Accounting 15 3 (2004) 335-375
    • (2004) Critical Perspectives on Accounting , vol.15 , Issue.3 , pp. 335-375
    • Morrison, M.A.1
  • 53
    • 84912784245 scopus 로고
    • Whither the auditors. Speech to the annual meeting of the New York State Society of CPA's Bermuda
    • Olson W.E. Whither the auditors. Speech to the annual meeting of the New York State Society of CPA's Bermuda. The Journal of Accountancy August (1973) 9-10
    • (1973) The Journal of Accountancy , Issue.August , pp. 9-10
    • Olson, W.E.1
  • 54
    • 0000037125 scopus 로고
    • Getting comfortable with the numbers: auditing and the micro-production of macro-order
    • Pentland B.T. Getting comfortable with the numbers: auditing and the micro-production of macro-order. Accounting, Organizations and Society 18 7/8 (1993) 605-620
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.7-8 , pp. 605-620
    • Pentland, B.T.1
  • 56
    • 0002996919 scopus 로고
    • From common sense to expertise: the pre-history of audit sampling
    • Power M. From common sense to expertise: the pre-history of audit sampling. Accounting, Organizations and Society 17 1 (1992) 37-62
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.1 , pp. 37-62
    • Power, M.1
  • 60
    • 0037403475 scopus 로고    scopus 로고
    • Auditing and the production of legitimacy
    • Power M. Auditing and the production of legitimacy. Accounting, Organizations and Society 28 4 (2003) 379-394
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.4 , pp. 379-394
    • Power, M.1
  • 61
    • 27944447128 scopus 로고    scopus 로고
    • Evaluating the audit explosion
    • Power M. Evaluating the audit explosion. Law & Policy 25 3 (2003) 185-202
    • (2003) Law & Policy , vol.25 , Issue.3 , pp. 185-202
    • Power, M.1
  • 63
    • 0000920419 scopus 로고
    • Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: the continual quest for legitimation
    • Preston A.M., Cooper D.J., Scarbrough D.P., and Chilton R.C. Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: the continual quest for legitimation. Accounting, Organizations and Society 20 6 (1995) 507-546
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 507-546
    • Preston, A.M.1    Cooper, D.J.2    Scarbrough, D.P.3    Chilton, R.C.4
  • 64
    • 75049085488 scopus 로고
    • The human side of auditing
    • Reves W.F. The human side of auditing. The Accounting Review 21 1 (1946) 82-84
    • (1946) The Accounting Review , vol.21 , Issue.1 , pp. 82-84
    • Reves, W.F.1
  • 65
    • 23444435256 scopus 로고    scopus 로고
    • Analysis of a failed jurisdictional claim: the rhetoric and politics surrounding the AICPA global credential project
    • Shafer W.E., and Gendron Y. Analysis of a failed jurisdictional claim: the rhetoric and politics surrounding the AICPA global credential project. Accounting, Auditing & Accountability Journal 18 4 (2005) 453-491
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.4 , pp. 453-491
    • Shafer, W.E.1    Gendron, Y.2
  • 66
    • 38949103357 scopus 로고    scopus 로고
    • Enterprise culture and accountancy firms: new masters of the universe
    • Sikka P. Enterprise culture and accountancy firms: new masters of the universe. Accounting, Auditing & Accountability Journal 21 2 (2008) 268-295
    • (2008) Accounting, Auditing & Accountability Journal , vol.21 , Issue.2 , pp. 268-295
    • Sikka, P.1
  • 67
    • 0001596810 scopus 로고
    • The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom
    • Sikka P., and Willmott H. The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom. Accounting, Organizations and Society 20 6 (1995) 547-581
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 547-581
    • Sikka, P.1    Willmott, H.2
  • 68
    • 69249234644 scopus 로고    scopus 로고
    • Public sector auditor identities in making efficiency auditable: the National audit office of Denmark as independent auditor and modernizer
    • Skærbæk P. Public sector auditor identities in making efficiency auditable: the National audit office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34 8 (2009) 971-987
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.8 , pp. 971-987
    • Skærbæk, P.1
  • 70
    • 19944406155 scopus 로고    scopus 로고
    • The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation
    • Touron P. The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation. Critical Perspectives on Accounting 16 6 (2005) 851-873
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.6 , pp. 851-873
    • Touron, P.1
  • 71
    • 79954197142 scopus 로고
    • Ambiguïté et renversement: sur la structure énigmatique d'Œdipe roi
    • Pouillon J., and Maranda P. (Eds), Mouton, The Hague
    • Vernant J.P. Ambiguïté et renversement: sur la structure énigmatique d'Œdipe roi. In: Pouillon J., and Maranda P. (Eds). Échanges et communications (1970), Mouton, The Hague
    • (1970) Échanges et communications
    • Vernant, J.P.1
  • 73
    • 0242671983 scopus 로고    scopus 로고
    • Audit nightmare: Arthur Andersen says it disposed of documents that related to Enron
    • Weil J., Emshwiller J., and Paltrow S.J. Audit nightmare: Arthur Andersen says it disposed of documents that related to Enron. The Wall Street Journal January 11 (2002)
    • (2002) The Wall Street Journal , Issue.January 11
    • Weil, J.1    Emshwiller, J.2    Paltrow, S.J.3
  • 75
    • 28844444748 scopus 로고    scopus 로고
    • Accounting professionalism-they just don't get it!
    • Wyatt A.R. Accounting professionalism-they just don't get it!. Accounting Horizons 18 1 (2004) 45-53
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 45-53
    • Wyatt, A.R.1
  • 76
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today. Part I
    • Zeff S.A. How the U.S. accounting profession got where it is today. Part I. Accounting Horizons 17 3 (2003) 189-205
    • (2003) Accounting Horizons , vol.17 , Issue.3 , pp. 189-205
    • Zeff, S.A.1
  • 77
    • 8644237735 scopus 로고    scopus 로고
    • How the U.S. accounting profession got where it is today. Part II
    • Zeff S.A. How the U.S. accounting profession got where it is today. Part II. Accounting Horizons 17 4 (2003) 267-286
    • (2003) Accounting Horizons , vol.17 , Issue.4 , pp. 267-286
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.