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041 _afre
042 _adc
100 1 0 _aCharron, Jacques-Olivier
_eauthor
245 0 0 _aThe Ideology of Transparency in Auditing: An Approach to Its Media Dimension
260 _c2004.
500 _a83
520 _aIn 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 _amedia
690 _atransparency
690 _aideology
690 _afinancial markets
690 _aaudit
690 _acontrol
786 0 _nAccounting Auditing Control | Volume 10 | 3 | 2004-12-01 | p. 105-131 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-105?lang=en&redirect-ssocas=7080
999 _c454225
_d454225