Abstract

PurposeThis paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.Design/methodology/approachThe paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.FindingsThe paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust.Originality/valueThe paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.

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