The abolition of the Audit Commission in England raises questions about how a major reform was achieved with so little controversy, why the agency lacked the institutional stickiness commonly described in the literature on organisational reform and why it did not strategise to survive. In this paper, we apply argumentative discourse analysis to rich empirical data to reveal the pattern and evolution of storylines and discourse coalitions, and the ways in which these interact with and affect the practices of Parliament, the media and the Audit Commission itself. Our analysis shows that the politics of administrative reform are as much about discursive framing and the ability of pro-reformers to gain discursive structuration and institutional...
Purpose – The purpose of this paper is to explore power-resistance plays, or organisational change...
Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports h...
With his unique perspective on the public sector, the Comptroller and Auditor General, Sir Amyas Mor...
The abolition of the Audit Commission in England raises questions about how a major reform was achie...
This paper draws on the institutional logics approach to analyse the reform of arm’s length public b...
The UK audit profession is facing a crisis of public trust and legitimacy following a series of high...
Purpose – The purpose of this paper is to answer two main research questions. First, the authors ask...
How do institutions adapt and reform themselves in response to new challenges? This article consider...
Purpose: The purpose of this paper is to answer two main research questions. First, the authors ask ...
Legitimacy is a crucial concern for the institutional field of auditing, given its reliance on perce...
Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing...
How do public agencies respond when reform proposals threaten downsizing, reduction in functions, or...
The processes used in the public sector to discharge Parliament’s financial accountability are gener...
Administrative decentralization to government agencies (so‐called ‘agencification’) has attracted mu...
This paper examines the corporate governance and audit law reforms wrought in the wake of recent cor...
Purpose – The purpose of this paper is to explore power-resistance plays, or organisational change...
Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports h...
With his unique perspective on the public sector, the Comptroller and Auditor General, Sir Amyas Mor...
The abolition of the Audit Commission in England raises questions about how a major reform was achie...
This paper draws on the institutional logics approach to analyse the reform of arm’s length public b...
The UK audit profession is facing a crisis of public trust and legitimacy following a series of high...
Purpose – The purpose of this paper is to answer two main research questions. First, the authors ask...
How do institutions adapt and reform themselves in response to new challenges? This article consider...
Purpose: The purpose of this paper is to answer two main research questions. First, the authors ask ...
Legitimacy is a crucial concern for the institutional field of auditing, given its reliance on perce...
Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing...
How do public agencies respond when reform proposals threaten downsizing, reduction in functions, or...
The processes used in the public sector to discharge Parliament’s financial accountability are gener...
Administrative decentralization to government agencies (so‐called ‘agencification’) has attracted mu...
This paper examines the corporate governance and audit law reforms wrought in the wake of recent cor...
Purpose – The purpose of this paper is to explore power-resistance plays, or organisational change...
Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports h...
With his unique perspective on the public sector, the Comptroller and Auditor General, Sir Amyas Mor...