Auditing the auditors: a performative “spectacle” of public oversight
نویسندگان
چکیده
Purpose This paper analyses the establishment and evolution of a public oversight body (POB) – Egyptian Audit Oversight Unit (AOU) its implications for local auditing firms practices. Design/methodology/approach Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 2020. Secondary was obtained through publicly available documents internal memos. Drawing on Debord's (1967) Society Spectacle, insights focus POB's conception, materialisation in context characterised by weak regulatory structures. Findings Through series acts, findings reveal how AOU first accepted image “international best practice” (the “metaphorical”), followed construction structure décor replicating United States (US) style POB archetype “transformational”) primarily relying visible processes/procedures. Yet, these mechanisms emphasised spectacular nature oversight, with little improvement practice limiting itself to “cracking down” smaller firms. A final stage “performative”) reveals seeks expand activities beyond original mandate without challenging image-driven oversight. Originality/value The offers two key contributions. First, it actors, combination symbolic tangible measures, create new performative reality Second, advocates “spectacle” complement other theoretical lenses, view illuminating stages that bridge gap proclaimed policies actual practices conscious unconscious omissions) within given political economy context.
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ژورنال
عنوان ژورنال: Accounting, auditing & accountability
سال: 2023
ISSN: ['2051-3151', '0951-3574']
DOI: https://doi.org/10.1108/aaaj-08-2022-5957