"And the BAFTA goes to […]": the assurance role of the auditor in the film awards ceremony. Issue 5 (2nd June 2014)

• Record Type: Journal Article
• Authors: Jeacle, Ingrid
• Is Part Of: Accounting auditing & accountability journal. Volume 27:Issue 5(2014)
• Page Start: 778
• Page End: 808
• Publication Date: 2014-06-02
• Subjects: 657
• DOI: 10.1108/AAAJ-03-2013-1252
• Languages: English
• ISSNs: 0951-3574

Abstract

<abstract> <title> <x content-type="archive" xml:space="preserve">Abstract</x> </title> <sec> <title content-type="abstract-heading">Purpose</title> <p> – The purpose of this paper is to examine the role of the Official Scrutineer in the annual film awards ceremony of the British Academy of Film and Television Arts (BAFTA), a role currently occupied by the audit firm Deloitte. The case of BAFTA provides an illustrative example of the increasing demand for discretionary assurance services from audit firms (Free <italic>et al.</italic>, 2009), which in turn is reflective of Power's (1997) "audit society". It showcases the power of audit as a legitimating tool. The paper seeks to understand the role of the auditor as assurance provider by drawing upon Goffman's (1959) dramaturgical framework. Viewing the auditor as "performer" and a range of interested stakeholders (BAFTA voting members, sponsors, award winners and industry commentators) as the "audience", this theoretical lens facilitates insights into the nature of assurance provision. </p> </sec> <sec> <title content-type="abstract-heading">Design/methodology/approach</title> <p> – The paper gathers interview data from within the case organization (BAFTA), it's Official Scrutineers (Deloitte), BAFTA voting members, sponsors, award winners and film industry commentators. </p> </sec> <sec> <title content-type="abstract-heading">Findings</title> <p> – Drawing on Goffman's (1959) work on impression management to inform its theoretical argumentation, the analysis of results from 36 interviews indicates that Deloitte are highly effective in delivering a successful performance to their audience; they convey a very convincing impression of trust and assurance. The paper therefore suggests the importance of performance ritual in the auditor's role as assurance provider. Additionally, it argues that such a performance may be particularly effective, in the eyes of the audience, when played by a well known audit firm. </p> </sec> <sec> <title content-type="abstract-heading">Originality/value</title> <p> – The paper highlights the expanding territorial scope of assurance provision by audit firms. By focusing on a glamorous media event, it also furthers an understanding of the role of accounting within the domain of popular culture.</p> </sec> </abstract>