Transparency-generated trust: the problematic theorization of public audit

Heald, D. (2018) Transparency-generated trust: the problematic theorization of public audit. Financial Accountability and Management, 34(4), pp. 317-335. (doi:10.1111/faam.12175)

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Abstract

Public audit has been under‐theorized, the existing literature too dominated by institutional description. Public audit may be interpreted as promoting transparency in order to generate trust, thus leading to legitimacy. Disaggregating transparency and trust, the article develops a subtler analysis of their role in public audit. By integrating collibration into the processes of economization, the governance of public audit and its operational activities are illuminated. Expected to be bloodhound, not just watchdog, public audit space is currently contested and can be forcibly evacuated. Transparency‐generated trust might be the outcome, but providing a well‐evidenced transparency should be public audit's mission.

Item Type:Articles
Additional Information:Funding information: Leverhulme Trust, Grant/Award Number: EM- 2012-078
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Heald, Professor David
Authors: Heald, D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Financial Accountability and Management
Publisher:Wiley
ISSN:0267-4424
ISSN (Online):1468-0408
Published Online:03 September 2018
Copyright Holders:Copyright © 2018 The Author
First Published:First published in Financial Accountability and Management 34(4):317-335
Publisher Policy:Reproduced under a Creative Commons License

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