Audit firms in the UK are currently striving to embrace a ‘Diversity’ agenda in their management control and recruitment processes. In spite of a clear commitment to diversity, as diversity policies roll out, the pace of change is slow, particularly at senior levels. This is the so-called...

This review paper argues that the institutions and sites of professionalization projects and regulatory processes matter. The institutions and locations where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced. Changes...

In 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national...