Audit failure and corporate corruption
نویسندگان
چکیده
Patron-clientelism and corruption were traditionally viewed as problems endemic to underdeveloped marginal countries with weak states, powerful self-serving elites, widespread civic disengagement. However, recent decades have seen a dramatic increase in scandals the Global North, particularly its more developed banking financial sectors. Paradoxically, this has occurred despite massive expansion auditing by international accountancy firms (KPMG, PwC, Deloitte, EY) who often portray themselves warriors of integrity, transparency, ethical conduct. How are these trends connected? Drawing on anthropological studies Mediterranean patron-clientelism, I illustrate how collusive relations between their clients create ideal conditions for flourish. Finally, ask can help us rethink patron-clientelism an age “audit culture”?
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ژورنال
عنوان ژورنال: Focaal
سال: 2021
ISSN: ['1558-5263', '0920-1297']
DOI: https://doi.org/10.3167/fcl.2020.072004