Discontinuity in Auditing: A Study in Foucauldian Perspective

Authors

DOI:

https://doi.org/10.26668/businessreview/2022.v7i5.e710

Keywords:

Auditing, Discontinuity, Foucault, Power

Abstract

Purpose: This study aims to determine the form of discontinuity in auditing, related to the provision of an opinion on a financial report.

 

Theoretical framework: Foucaldian perspective is used to examine the disclosure of the form of discontinuity as it is preconceived as an effort to uncover the 'other' truth that surrounds a subject, object and event in the auditing process. Meanwhile, the audit opinion is 'proxied' as a result of construction that has gone through a process of interaction between the auditor and the auditee in a social arena.

 

Design/methodology/approach: This is done through critical reading of discursive events when the audit of the regional government financial statements is carried out by the auditors of the Supreme Audit Agency.

 

Findings: The results showed that disclosure of discontinuity in auditing is possible. Foucault's concept of power/knowledge is able to touch the workings of the profession in producing a discontinuity. The tendency of asymmetry of knowledge of auditor vis a vis auditee, especially in the public sector – as exemplified by Foucault; doctors and their patients - can be a way to focus on forms of discontinuity in producing audit opinions on local government financial statements.

 

Research, Practical & Social implications: A discursive event confronts the auditor vis a vis auditee when an audited local government financial report opinion is produced. The methodology used in this reading is Foucault's philosophy through his conception of discontinuity.

 

Originality/value: The findings proposed the originality in which Foucaldian perspective can be useful to explore the link between local government financial report and discursive events.

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Published

2022-11-25

How to Cite

Abdullah, M. I., Iqbal, M., & Masruddin. (2022). Discontinuity in Auditing: A Study in Foucauldian Perspective. International Journal of Professional Business Review, 7(5), e0710. https://doi.org/10.26668/businessreview/2022.v7i5.e710