Walking a fine line: examining the position of the construction quality auditor through the lens of financial audit literature

Tara Brooks*, Joe Gunning

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference contribution

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Abstract

Internal and external quality auditors must perform a complex balancing act requiring good judgement, interpretation, emotional intelligence, and empathy to achieve several, often conflicting, objectives. The position of the auditor in the financial sector has been examined in the literature in detail; however, in the construction sector this area has been largely unexplored, a gap in knowledge that this paper aims to help fill. This review considers Power's theory of 'The Audit Society' and the rich financial auditing literature to examine the position and actions of internal and external construction quality auditors. The findings show that the audit is a complex construction of performance and judgement and that the 'facticity' of the audit should not be taken for granted. Auditor independence and competence can be difficult to achieve within the current construction quality regulatory system. Construction quality auditing takes place behind closed doors - greater exposure is needed of auditing practice.

Original languageEnglish
Title of host publicationProceedings of the 38th Annual ARCOM Conference
EditorsApollo Tutesigensi, Christopher J. Neilson
PublisherAssociation of Researchers in Construction Management
Pages441-450
Number of pages10
ISBN (Print)9780995546363
Publication statusPublished - 01 Oct 2022
Event38th Annual Association of Researchers in Construction Management Conference - Glasgow, United Kingdom
Duration: 05 Sept 202207 Sept 2022

Publication series

NameARCOM: Proceedings

Conference

Conference38th Annual Association of Researchers in Construction Management Conference
Abbreviated titleARCOM
Country/TerritoryUnited Kingdom
CityGlasgow
Period05/09/202207/09/2022

Keywords

  • Auditing
  • Quality management

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