Existing research on opinion shopping focuses primarily on managers' attempts to switch auditors in order to avoid the receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for auditors who will allow questionable accounting practices,...

Alasdair MacIntyre′s book After Virtue is used as the basis to reflect on possibilities for virtue in accounting and some problems in its realisation. MacIntyre advances a neo‐Aristotelean account of virtue that is grounded in practice and which focuses on the unique internal rewards of a...