This study aims to understand how and to what extent non-Big 4 assurance professionals incorporated technologies into assurance engagements during the COVID-19 pandemic. We conduct a field study interviewing 30 assurance professionals in regional/national (i.e., non-Big 4) firms in the US....

This field study is based on interviews with 45 assurance professionals from accounting firms of varying sizes and documents the process by which assurance professionals determine whether they have sufficient evidence to proceed with their judgment. Inspired by research on information search...

Advances in auditing technology and PCAOB reports documenting deficiencies by public accounting firms have increased recent dialog about what constitutes sufficient audit evidence, particularly given that the determination of sufficiency depends largely on professional judgment. We analyze...

Le Haut conseil du commissariat aux comptes a été créé en 2003 en réaction aux scandales financiers vécus avant 2001 (Affaires Enron, Worldcom, Vivendi...) et à la crise de confiance qu'a connu le marché dans les rapports d'audit. Après environ 6 années d'activité du H3C, il est...

En réponse aux scandales financiers qui ont remis en cause le contrôle légal des comptes, la loi Sarbanes-Oxley, aux Etats-Unis, a institué le Public Company Accounting Oversight Board (PCAOB) dont la mission est de superviser les auditeurs. Cette initiative a été reprise en France par la...

Purpose – The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay...

This article analyzes the power dynamics in the audit regulatory space in France following the adoption of the Loi sur la Sécurité Financière (Financial Security Law) in August 2003. By examining the way that the Haut Conseil du Commissariat aux Comptes (H3C) established and defended its...

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 study draws on Berger and Luckmann's (1966) social constructivism and on Van Leeuwen's (2007) work on the discursive forms of legitimization to examine how individual auditors explain and justify the prevalence of commercialism in their audit firms and profession. The literature on...