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...

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...