Audit society goes viral:The rise of the online auditor

Abstract

Purpose: This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world. Design/methodology/approach: The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review. Findings: The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust. Originality/value: The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.</p