Access the full text.
Sign up today, get DeepDyve free for 14 days.
S. Rayner (1992)
Cultural theory and risk analysis
B. Pentland (2000)
Will auditors take over the world? Program, technique and the verification of everythingAccounting Organizations and Society, 25
Cadbury Committee
Report of the Committee on the Financial Aspects of Corporate Governance
Leon Goldstein (1993)
The End of History and the Last ManInternational Studies in Philosophy, 25
(1998)
Hampel offers up a big serving of fudge” The Times
(The) Royal Society
Risk, Analysis, Perception and Management
ICAEW
Risk Management and the Value Added by Internal Audit
A. Giddens
Modernity and Self Identity: Self and Society in the Late Modern Age
M. Power
The Audit Society
Canadian Institute of Chartered Accountants (CICA)
Guidance on Control
R. Bruce
They should be: are they
(1999)
Transforming internal audit from its compliance role into a strategic organizational tool
H. Short, K. Keasey, M. Wright, A. Hull (1999)
Corporate governance: From accountability to enterpriseAccounting and Business Research, 29
C. Hood, H. Rothstein, R. Baldwin
The Government of Risk
Deloitte and Touche Tohmatsu
Achieving Internal Audit Excellence
M. Power (1997)
The audit society : rituals of verificationOUP Catalogue
A. Hopwood, S. Turley, M. Page (1990)
Understanding accounting in a changing environment
(1995)
Professionalism and its consequences: a study of internal auditors
T. Fogarty, Lawrence Kalbers (2000)
An empirical evaluation of the interpersonal and organisational correlates of professionalism in internal auditingAccounting and Business Research, 30
Auditing Practices Board (APB)
Accounting and Internal Control Systems and Audit Risk Assessments
M. Douglas
Implicit Meanings
Georges Selim, D. McNamee (1999)
The Risk Management and Internal Auditing Relationship: Developing and Validating a ModelWiley-Blackwell: International Journal of Auditing
(1994)
Internal Control and Financial Reporting: Guidance for Directors of Listed Companies
S. Maijoor (2000)
The Internal Control ExplosionInternational Journal of Auditing, 4
K. Graham (1994)
Has History Ended
Committee of Sponsoring Organisations of the Treadway Commission (COSO)
Internal Control – Integrated Framework
M. Power
Regulating organisations from the inside: Turnbull and the rise of the internal auditor
M. Power (2000)
The audit implosion: regulating risk from the inside
Deloitte and Touche
Winter 2000/2001 Progress Report: Increasing Regulation and Turnbull Full Compliance
V. Dahl (2002)
On Implicit Meanings
R.L. Watts, J.L. Zimmerman
Positive Accounting Theory
M. Douglas (1986)
Risk Acceptability According to the Social Sciences
G. Morgan (1980)
Internal Audit Role Conflict: A Pluralist ViewManagerial Finance, 5
Hampel Committee
Committee on Corporate Governance, Final Report
R. Mateosian (2003)
Where we're goingIEEE Micro, 23
M. Douglas (1994)
Risk and Blame: Essays in Cultural Theory
Making risk a rewarding business
M. Oliverio (2001)
Internal control—integrated framework: who is responsible?Critical Perspectives on Accounting, 12
(2000)
Achieving Internal Audit Excellence, Deloitte and Touche Tohmatsu
R. Bruce
Hampel offers up a big serving of fudge
C. Hood, H. Rothstein, R. Baldwin (2001)
Nine Risk Regulation Regimes Compared
Committee of Sponsoring Organisations of the Treadway Commission (COSO) (1992) Internal Control -Integrated Framework
IIA‐UK
Effective Governance
(2000)
Internal audit and risk management: impact on internal auditdevelopment or revolution?
(2000)
Risk Management and the value added by Internal Audit, ICAEW, London. IIA-UK (1999) Effective Governance, IIA-UK
J. Franklin, U. Beck (1998)
The politics of risk society
Giselle Bou‐Raad (2000)
Internal auditors and a value‐added approach: the new business regimeManagerial Auditing Journal, 15
Auditing Practices Board (APB) (1995a) SAS 300 Accounting and internal control systems and audit risk assessments APB
Heather Hermanson (2000)
An Analysis of the Demand for Reporting on Internal ControlAccounting Horizons, 14
(1997)
Directors’ reports on internal financial control
(1999)
Implementing Turnbull: A Boardroom Briefing
D. McNamee, Thomas McNamee (1995)
The transformation of internal auditingManagerial Auditing Journal, 10
(1999)
Understanding the expectations of finance directors towards internal audit and its future
D. Lupton
Risk
Allen Schick, H. Brixi (2002)
Government at Risk
(1987)
Report of the National Commission on Fraudulent Financial Reporting
Internal Control Working Party
Guidance for Directors on the Combined Code
W. Lemon, Kay Tatum, W. Turley (2000)
Developments in the Audit Methodologies of Large Accounting Firms
They should be: are they' Accountancy
(2000)
Comparative corporate governance: sociological perspectives
(1999)
Managing risk and achieving Turnbull compliance
Rutteman Report
Internal Control and Financial Reporting: Guidance for Directors of Listed Companies Registered in the UK
T. Burns (1994)
After History?: Francis Fukuyama and His Critics
J. Parkinson, A. Gamble, G. Kelly (2000)
The political economy of the company
J. Adams, J. Zhang, M. Morgan, I. Nair (1995)
A method for evaluating transmission line magnetic field mitigation strategies that incorporates biological uncertainty.Risk analysis : an official publication of the Society for Risk Analysis, 15 3
The publication of the Turnbull guidance represented a radical redefinition of the nature of internal control as a feature of corporate governance in the UK, explicitly aligning internal control with risk management. This paper explores this change, using sociological perspectives on risk and its conceptualisation to frame the debate about internal control and risk management within the UK corporate governance arena - the most recent manifestation of an ongoing competition for the control of economic and social resources. The paper demonstrates that developments in corporate governance reporting requirements offer opportunities for the appropriation of risk and its management by groups wishing to advance their own interests. This is illustrated by a review of recent changes in internal audit.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Oct 1, 2003
Keywords: Internal control; Internal auditing; Corporate governance; United Kingdom
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.