Do audit cultures deliver greater responsibility, or do they stifle creative thought? We are all increasingly subjected to auditing, and alongside that, subject to accountability for our behaviour and actions. Audit cultures pervade in the workplace, our governmental and public institutions as well as academia. However, audit practices themselves have consequences, beneficial and detrimental, that often go unexamined. This book examines how pervasive practices of accountability are, the political and cultural conditions under which accountability flourishes and the consequences of their application. Twelve social anthropologists look at this influential and controversial phenomenon, and map out the effects around Europe and the Commonwealth, as well as in contexts such as the European Commission, the International Monetary Fund and Academic institutions. The result provides an excellent insight into auditing and its dependence on precepts of economic efficiency and ethical practice. This point of convergence between these moral and financial priorities provides an excellent opening for debate on the culture of management and accountability.

In the next wave of conduct regulation in financial markets, from 2021 conduct regulators in the UK and elsewhere expect firms to produce evidence on how they are improving behaviour and culture. Facing this, many practitioners are anxious that their current reporting and management information (MI) are irrelevant to meeting as-yet unclear regulatory expectations. This book provides the insights and tools firms need to report on culture, securing both enhanced business value and the regulator's approval. Culture is now seen as a key contributor to good governance, feeding into existing discourse on environmental, social and governance (ESG) factors and the emerging dialogue on 'non-financial (mis)conduct', but conventional measures of business quality are unfit for the new reporting agenda. Culture Audit in Financial Services follows the arc of 'behavioural regulation' to examine what the regulator really wants, before offering guidance on how culture audit differs from conventional auditing, how to put the latest pure-research findings to work, and the key features of well-designed conduct and culture reports. Written by an impartial author and a variety of contributors with extensive experience working with practitioners, regulators, and many of the world's finest academic initiatives, this book is filled with practical, grounded advice on how best to approach this new challenge and avoid infractions.

All aspects of our work and private lives are increasingly measured and managed. But how has this 'audit culture' arisen and what kind of a world is it producing? Cris Shore and Susan Wright provide a timely account of the rise of the new industries of accounting, enumeration, and ranking from an anthropological perspective, drawing on political economy, ethnographic observation, and genealogical excavation. Audit Culture is the first book to systematically document and analyze these phenomena and their implications for democracy. The book explores how audit culture operates across a wide range of fields, including health, higher education, NGOs, finance, the automobile industry, and the military. The authors build a powerful critique of contemporary public sector management in an age of neoliberal market-making, privatization, and outsourcing. They conclude by offering a raft of suggested actions to reverse its damaging effects on communities, reclaim professional autonomy, and restore the democratic accountability that audit culture is systematically undermining.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

This work explores in detail how innovative academic activism can transform our everyday workplaces in contexts of considerable adversity. Personal essays by prominent scholars provide critical reflections on their institution-building triumphs and setbacks across a range of cultural institutions. Often adopting narrative approaches, the contributors examine how effective programmes and activities are built in varying local and national contexts within a common global regime of university management policy. Here they share experiences based on developing new undergraduate degrees, setting up research centers and postgraduate schools, editing field-shaping book series and journals, establishing international artist-in-residence programs and founding social activist networks. This book also investigates the impact of managerialism, marketization and globalization on university cultures, asking what critical cultural scholarship can do in such increasingly adversarial conditions. Experiments in Asian universities are emphasized as exemplary of what can or could be achieved in other contexts of globalized university policy. Contributors include Tony Bennett, Stephen Ching-Kiu Chan, Kuan-Hsing Chen, Douglas Crimp, Dai Jinhua, John Nguyet Erni, Josephine Ho, Koichi Iwabuchi, Tejaswini Niranjana, Wang Xiaoming, and Audrey Yue.

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.

The authors bring their unique insights to a close-range observation of Andersen's culture that has continued for more than 15 years. They first review Andersen's unique history and role; its traditionally careful attention to "enculturing" new employees via mentoring, social networking, rewards and punishments; and its social structure characterized by personal, "familial" relationships. Next, they narrate two decades of change at Andersen, showing how the firm's tightly integrated cultural system gradually began to devolve, rapidly coming apart in the wake of the 1990s new economy revolution. The book concludes with an insightful discussion of the systemic cultural and business factors that placed Andersen and many other organizations at risk, along with a realistic assessment of the proposed reforms.