The Ideology of Transparency in Auditing: An Approach to Its Media Dimension (notice n° 454225)
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|---|---|
| fixed length control field | 01412cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032659.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Charron, Jacques-Olivier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Ideology of Transparency in Auditing: An Approach to Its Media Dimension |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 83 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the wake of Enron, transparency has been highlighted in the media like, it seems, never before. In this article, we try to understand what it means for the audit world. At first, queries on databases allow us to review the notion’s diffusion and to point out its ambiguity. We then scrutinize a sample of 80 articles extracted from press reviews made for an audit firm, which leads us to distinguish a procedural transparency from a substantial one. An interpretation of these notions makes us argue audit’s transparency ideology is about favouring and strengthening the control of firms by financial markets, and making it more exclusive. Transparency is thus understood as an ideology of control. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | media |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ideology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial markets |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 10 | 3 | 2004-12-01 | p. 105-131 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-105?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-105?lang=en&redirect-ssocas=7080</a> |
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