This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study...

This paper rethinks audit regimes from the shadow-land of outsourcing in India. This is the arena of informalized work environments that are connected to global value chains and the revenue streams of an extractive liberalization state focused on public debt repayment. Based on ethnography of...

This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and...