Field research is increasingly being employed by audit researchers around the world including in North America. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is...

Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager- and partner-level work at auditing firms, to the level of those who leave professional...

This study revisits the actions of the French audit regulator (H3C) and the French profession over the 2003-2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Our analysis highlights how these actors have navigated through the...

This paper explores auditors’ responses to unexpected, systematic changes in circumstances. We use the COVID-19 outbreak, a “critical incident” that disrupted all year-end audits in China, to understand this underexplored research area. Based on 24 semi-structured interviews, we first...

Ce manuscrit vise à mieux comprendre la façon dont les organismes de mesure de la performance socio-environnementale légitiment leur nouvelle pratique. En se basant sur certains éléments de la sociologie de la traduction, la présente étude cherche à explorer, notamment, les stratégies...

Cette étude explore le glissement du professionnalisme au commercialisme au sein de la profession comptable à partir d'une analyse des documents publicitaires produits par l'Ordre des comptables agréés du Québec au cours des quatre dernières décennies. L'objectif est d'établir quelles...