Research interest in the institutionalization of accounting has risen appreciably in the past
twenty years. Much of this work has been occupied with regulations and professional norms …

Audit firms' diversity initiatives have focused on enhancing surface-level diversity (eg,
gender and race). While these initiatives serve an important social and business function …

This paper is a reflection upon The Audit Society and how, 25 years after publication, it has
since shaped thinking and research in audit, accounting and accountability. We first discuss …

In this article, we investigate the influence of remote working on social bonding in Big Four
audit firms. Through analysis of 42 interviews, we show that remote working places less …

While accounting firms are facing recruitment and retention problems, regulatory bodies are
calling for efforts to improve diversity to be more effective, especially at senior levels. In this …

Purpose This paper aims to investigate the role of field-configuring events (FCEs) and
situational context in the institutionalisation of sustainability reporting (SR) in Pakistan …

This paper presents the findings of a systematic literature review to identify research trends
and future research opportunities focusing on how diversity is considered in the accounting …

Diversity has emerged as a topic of increasing organizational and legislative relevance.
Despite forming a burgeoning research field in accounting, little is known about how …

Purpose This study aims to examine the role of performance management systems (PMSs)
in enabling logic blending to manage institutional complexity and tensions arising from …

Abstract The Big Four's organizational field is dominated by two conflicting institutional
logics, the professional logic and the commercial logic, resulting in a fragile logic …