Accounting is an instrument and an object in globalisation but its impact and manifestation is
not uniform across Northern developed countries and Southern developing countries (DCs) …

This study explores the most recent episode in the evolution of audit technology, namely the
incorporation of Big Data and Data Analytics (BDA) into audit firm approaches. Drawing on …

This paper reviews and evaluates the concept of power in management and organization
science. In order to organize the extant literature on this topic, we develop a framework that …

Sociologists interested in professional work and occupations have differentiated
professionalism as a distinctive and special way of controlling and organizing work and …

This paper encourages scholars of management to pay attention to the mutually constitutive
nature of accounting, organizing, and economizing. This means viewing accounting as …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

Purpose–The purpose of this paper is to explore how the managers of early adopting
Australian firms contribute to the institutionalisation of integrated reporting (IR) …

abstract Beginning with this article, our special issue advances the understanding of the role
of professions in processes of institutional change and through this it proposes a …

Field research is increasingly being employed by audit researchers around the world.
However, given that many doctoral programs, especially in North America, devote little or no …

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 …