Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
Abstract
Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the...
Paper Details
Title
Dynamics and Limits of Regulatory Privatization: Reorganizing audit oversight in Russia
Published Date
May 31, 2019
Journal
Volume
40
Issue
8
Pages
1217 - 1239
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