The Assurance Role of the Auditor in the Film Awards Ceremony
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Edinburgh Research Explorer "And the BAFTA goes to […]": the assurance role of the auditor in the film awards ceremony. Citation for published version: Jeacle, I 2014, '"And the BAFTA goes to […]": the assurance role of the auditor in the film awards ceremony.', Accounting, Auditing & Accountability Journal, vol. 27, no. 5, pp. 778-808. https://doi.org/10.1108/AAAJ-03-2013-1252 Digital Object Identifier (DOI): 10.1108/AAAJ-03-2013-1252 Link: Link to publication record in Edinburgh Research Explorer Document Version: Peer reviewed version Published In: Accounting, Auditing & Accountability Journal Publisher Rights Statement: © Jeacle, I. (2014). "And the BAFTA goes to ...": the assurance role of the auditor in the film awards ceremony.Accounting, Auditing & Accountability Journal, 27(5), 778-808. 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Oct. 2021 ‘And the BAFTA goes to ...’: The Assurance Role of the Auditor in the Film Awards Ceremony Ingrid Jeacle The University of Edinburgh Business School Abstract Purpose This paper examines 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, Salterio and Shearer, 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. Methodology 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. Findings Drawing on Goffman’s (1956) 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. 1 Originality 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. Keywords: auditor, assurance services, BAFTA, Goffman, impression management, scrutineer Paper type: Research paper Acknowledgements The author would like to express appreciation to all the interviewees who participated in this project, particularly Sandy Ross, Kevin Price and Andrew Evans. The valuable input of the paper’s two reviewers and Christopher Napier is also much appreciated. Finally, the financial assistance of the Carnegie Trust for the Universities of Scotland is gratefully acknowledged. 1. Introduction Every February in London, a ceremonial ritual occurs which captures the eye of the world’s media. This annual event is the film awards ceremony of the British Academy of Film and Television Arts (BAFTA). Graced by the presence of BAFTA’s President, HRH Prince William, together with a glittering array of A-list film stars, and watched by millions of television viewers[1], this alluring affair certainly earns its credentials as a media extravaganza. On the red carpet outside London’s Royal Opera House, where the event is staged, over 350 accredited media personnel are in attendance to capture every glamorous pose, while inside, the media room can accommodate up to 200 journalists. The ceremony itself, like the American Oscars, offers not only an opportunity to celebrate the established and rising stars of the entertainment world, but also to comment on the latest fashion trends (Cosgrave, 2007) and celebrity gossip (Haastrup, 2008). In sum, this celebration of artistic talent is a medium by which we worship at the altar of popular culture. It also reflects that culture, each ceremony capturing the mood of that particular context at that particular moment in time, “the mores, the humour, the politics – in short the zeitgeist” (Levy, 2003, p.18). One of the characters who graces the red carpet every year, but who perhaps does not receive the attention of the press pack as much as fellow attendees, is a Director from the audit firm 2 Deloitte. The reason why the humble accountant makes such a seemingly incongruous appearance at this showbiz affair is that Deloitte act as the Official Scrutineer of the BAFTA film awards. In the briefcase which the Director holds as he makes his way down this frenzied focus of press interest, lie the sealed envelopes containing the names of the BAFTA award winners. These results are the end product of a voting apparatus in which BAFTA’s members have cast their votes online, and which has been overseen and systems tested by Deloitte[2]. Examining the role of the auditor as Official Scrutineer is the objective of this research paper. In particular, the case of BAFTA offers an illustrative example of the ever expanding scope of audit (Free, Salterio and Shearer, 2009). It reflects the dynamics of an ‘audit society’ (Power, 1997) in which we witness an increasing demand for the assurance services offered by the independent professional firm. Given the existing reputational status of BAFTA, the case serves to showcase the power of audit as a legitimating tool, providing even higher levels of trust and comfort. In addition, the case of BAFTA highlights the myriad linkages between accounting and everyday life, and in particular, the ways in which notions of accountability can permeate popular culture phenomenon (Jeacle, 2012). In examining the role of the auditor as assurance provider, the paper draws upon the work of one of the most influential theorists of the 20 th century, Erving Goffman (Trevino, 2003). Goffman’s (1959) dramaturgical framework provides a useful lens from which to view the impressions of trust and comfort conveyed by such assurance services. While previous accounting scholars have drawn upon Goffman’s (1959) thesis to illustrate the impression management character of the annual report, this paper suggests its potential for understanding the role of audit as a legitimating tool. By viewing the auditor in the role of ‘performer’ and those interested stakeholders in the role of ‘audience’, insights into the market and nature of the assurance service can be gleaned. In particular, the means by which the auditor imparts a successful performance to its audience can be unravelled. Consequently, the focus of the paper is on ‘front stage’ rather than ‘backstage’ operations. In this manner, Goffman’s (1959) framework may further our understanding of the impression management role which the auditor, in particular the Big Four auditor, delivers in the provision of assurance provision. The BAFTA case provides a platform, indeed a very public one at that, in which to observe the performance of the auditor as Official Scrutineer. The paper draws on interviews with both Deloitte and BAFTA representatives, together with a range of interested stakeholders (BAFTA voting members, sponsors, award winners and film industry commentators) that comprise the ‘audience’. An analysis of interview results, through the dramaturgical lens of 3 Goffman (1959) indicates that Deloitte are highly effective in delivering a successful performance to their audience. In other words, the audit firm conveys a very convincing impression of trust and assurance in the film awards industry. The paper therefore suggests the importance of performance ritual as an inherent aspect of the auditor’s role as assurance provider. Additionally, it argues that such a performance may be even more effective, in the eyes of the audience, when played by a well known audit firm. The remainder of the paper is structured as follows. The next section reviews the literature on audit from the perspective of its role as a legitimating tool. This discussion encompasses the emergence of an ‘audit society’ in which we witness a myriad array of verification procedures designed to elicit trust and comfort. The following section introduces the paper’s theoretical underpinning, which is based upon Goffman’s (1959) dramaturgical framework, and suggests its value in understanding the role of the auditor as assurance provider. The paper’s methodology