This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

This systematic literature review synthesizes and maps existing research on auditing in
family firms across multiple areas of study. The review includes 71 systematically selected …

Purpose The purpose of this study is to explore the role of accountants as advisors in
professional services firms (PSFs), and it examines the impact of digital transformation on …

Purpose The paper reports on a study that investigated the (potential) impact of client use of
blockchain technology on financial statement audits of Australian accounting firms …

Purpose The purpose of this paper is to examine the professionalism and
professionalization of sustainability assurance providers based on the experiences and …

This study examines factors that influence auditors' intention to use blockchain. From the
dual-factor perspective, it argues that auditors' knowledge about the implications of …

Using Bourdieu's sociology, this study investigates students' experience of the public
accounting recruitment process. It is based on interviews with Canadian undergraduates …

Purpose The objective of this paper is to provide insights into internal auditors' perceptions
and experiences regarding their role as assurance providers in the Tunisian public sector …

In this comment to Noordegraaf's 'Protective or connective professionalism? How connected
professionals can (still) act as autonomous and authoritative experts', we argue that …

The purpose of this study is to explore how external auditors experience their decision to
rely on internal auditors' work. This study employs both qualitative and quantitative methods …