Christopher Humphrey
Biographic Data
| ID | 3609190 |
|---|---|
| NAME | Christopher Humphrey |
| GIVEN NAMES | Christopher |
| FAMILY NAME | Humphrey |
| SIGNATURE | HUMPHREY C |
| AFFILIATIONS | University of Manchester |
| ORCID | 0000-0003-0374-9853 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 1 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1991 |
| LATEST PUBLICATION YEAR | 2021 |
| H-INDEX | 1 |
Audit and the Pursuit of Dynamic Repair
Is audit capable of evolving into something that is more consistently valued and socially purposeful? We address this fundamental question, utilizing Sennett’s (2008). The Craftsman. New Haven: Yale University Press) notion of ‘dynamic repair’ to present four key ways of thinking differently about the statutory financial audit and its core conceptual foundations. First, we highlight the capacity for audit to be regarded as a first-order function …
Regulating Audit beyond the Crisis
With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the audit market, the dangers of having very few firms with the capacity to audit global transnational corporations, professional judgement, innovative audit pra…
The questionable nature of ‘third hand’ public sector accounting solutions
This paper provides a commentary on Mark Christensen's (2005) analysis of the role of private sector management consultants in the pursuit of accruals-based accounting reforms in the state of New South Wales. The commentary gives particular consideration to the role and responsibilities of public sector officials in choosing to pursue accruals-based accounting reforms. It questions the claimed knowledge basis underpinning such an initiative and r…
The new social audits
Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business t…
Beyond the audit expectations gap
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being assigned to the audit function in Spain following the implementation of the Fourth and Eighth European Company Law Directives is generally viewed by Spanish wri…
Effectiveness Measurement in Probation
This paper examines notions of probation effectiveness being applied in one metropolitan area probation service, and considers the impact of recent managerial and policy initiatives on the work and effectiveness criteria used by probation staff. The paper is structured around a number of key themes including: the respective prominence of input and output measures of performance; factors influencing and explaining the use of such measures; percept…
The Distancing of God
The Emanuel Hirsch and Paul Tillich Debate
Whatever happened to the liontamers? An examination of accounting change in the public sector
Calling on the Experts
This paper examines the Home Office's attempts to apply the Financial Management Initiative to the probation service in England and Wales, with particular emphasis being given to the use of private sector management consultants in the development of a Financial Management Information System (FMIS) for the Service. The details of the FMI's application are set out and the processes whereby the aims of the initiative were attenuated and deflected ar…
After the Rainbow
Calling on the Experts
This paper examines the Home Office's attempts to apply the Financial Management Initiative to the probation service in England and Wales, with particular emphasis being given to the use of private sector management consultants in the development of a Financial Management Information System (FMIS) for the Service. The details of the FMI's application are set out and the processes whereby the aims of the initiative were attenuated and deflected ar…
After the Rainbow
Beyond the audit expectations gap
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being assigned to the audit function in Spain following the implementation of the Fourth and Eighth European Company Law Directives is generally viewed by Spanish wri…
Effectiveness Measurement in Probation
This paper examines notions of probation effectiveness being applied in one metropolitan area probation service, and considers the impact of recent managerial and policy initiatives on the work and effectiveness criteria used by probation staff. The paper is structured around a number of key themes including: the respective prominence of input and output measures of performance; factors influencing and explaining the use of such measures; percept…
The Distancing of God
The Emanuel Hirsch and Paul Tillich Debate
Whatever happened to the liontamers? An examination of accounting change in the public sector
The new social audits
Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business t…
The questionable nature of ‘third hand’ public sector accounting solutions
This paper provides a commentary on Mark Christensen's (2005) analysis of the role of private sector management consultants in the pursuit of accruals-based accounting reforms in the state of New South Wales. The commentary gives particular consideration to the role and responsibilities of public sector officials in choosing to pursue accruals-based accounting reforms. It questions the claimed knowledge basis underpinning such an initiative and r…
Regulating Audit beyond the Crisis
With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the audit market, the dangers of having very few firms with the capacity to audit global transnational corporations, professional judgement, innovative audit pra…
Audit and the Pursuit of Dynamic Repair
Is audit capable of evolving into something that is more consistently valued and socially purposeful? We address this fundamental question, utilizing Sennett’s (2008). The Craftsman. New Haven: Yale University Press) notion of ‘dynamic repair’ to present four key ways of thinking differently about the statutory financial audit and its core conceptual foundations. First, we highlight the capacity for audit to be regarded as a first-order function …
Business (7 works) · Accounting (6 works) · Political science (6 works) · Audit (5 works) · Accounting and Organizational Management (4 works) · Economics (4 works) · Law (4 works) · Public Policy and Administration Research (3 works) · Public relations (3 works) · Public sector (3 works)