Andon, Paul; Free, Clinton; O'Dwyer, Brendan - In: Accounting, Auditing & Accountability Journal 28 (2015) 8, pp. 1400-1430
, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance … and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to …’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces …