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...