Great Expectations?: The Dubious Financial Legacy of Quality Audits

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Show simple item record Swift, Tracey en Humphrey, Christopher en Gor, Vishal en 2013-01-22T03:00:49Z en 2000-03 en
dc.identifier.citation British Journal of Management 11(1):31-45 Mar 2000 en
dc.identifier.issn 1045-3172 en
dc.identifier.uri en
dc.description.abstract In recent years there appears to have been a veritable boom in the provision of 'quality audits' - that is, audits of organizations' production processes and management systems. Despite the rising significance of this international audit movement affecting hundreds of thousands of organizations world-wide, there has been limited interest in, or critique of, the practice of quality audit by academic auditing researchers. This paper traces the history of quality assurance standards and auditing and finds that quality auditing is not simply an outgrowth of an engineering inspection function. Rather, for several decades, quality auditors have consciously modelled their practice on that of the statutory financial audit, which in turn, exposes them to similar issues with regard to the long standing 'expectations gap' debate. Yet, despite what the authors argue are critical links with the financial audit, there has not been any notable involvement on the part of the accounting profession with quality auditing. The growing demand for 'added-value' audits poses considerable questions for the future development and organizational significance of quality auditing. Current developments in both quality and financial audit services suggest that these two influential audit movements are now competing against each other to promote business excellence and contribute to business strategy. en
dc.description.uri en
dc.language English en
dc.relation.ispartofseries British Journal of Management en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from en
dc.rights.uri en
dc.title Great Expectations?: The Dubious Financial Legacy of Quality Audits en
dc.type Journal Article en
dc.identifier.doi 10.1111/1467-8551.00149 en
pubs.issue 1 en
pubs.begin-page 31 en
pubs.volume 11 en
dc.rights.holder Copyright: British Academy of Management en
pubs.end-page 45 en
dc.rights.accessrights en
pubs.subtype Article en
pubs.elements-id 371782 en
dc.identifier.eissn 1467-8551 en
pubs.record-created-at-source-date 2013-01-22 en

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