Using change theory integrated with Bourdieusian sociology, we re‐theorize a major institutional shift in the field of public accounting. The case we examine involves the consolidation of commercial values in the auditing profession. In reinterpreting this shift, we highlight an institutional...

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...

Based on a series of 27 semi-structured interviews conducted with audit partners and managers in Canada, our study examines how audit firms have responded and adapted to the implementation of CPAB inspections. We show that CPAB inspections have resulted in the emergence of a new and autonomous...