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 …

Drawing on qualitative field studies, this literature review synthesizes research on the
formation of professional identities. This journey is organized based on employee level, from …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

In recent years, work-life balance surpassed compensation as the most important job
satisfaction factor among AICPA members. Despite the continued importance of this issue in …

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 explain how auditors' professional and
organizational identities are associated with commercialization in audit firms. Unlike …

Purpose–The purpose of this paper is to examine the relative cultural shift from
professionalism to commercialism in the accounting profession, based on an analysis of the …

This study draws on Berger and Luckmann's (1966) social constructivism and on Van
Leeuwen's (2007) work on the discursive forms of legitimation to examine how individual …

The purpose of this article is to establish a framework with its related measures for the
development of a balanced scorecard (BSC) for auditing firms. A BSC was developed …

Research on professional service firms describes these organizations as having been
increasingly colonized by commercial imperatives over the last 30 years. Extant studies …