This paper examines attitudes about professionalism in accounting shortly before the debacles of Enron and Andersen. Interviews with experienced Canadian Chartered Accountants (CAs) conducted mostly in late 2000 and early 2001 indicate significant doubts about the notion of auditor independence...

Auditing is often depicted in scientific as well as professional literature as a practice subject to conflicting influences, such as mechanisation vs. flexibility, and professionalism vs. commercialism. This paper examines how auditors actually make the client-acceptance decision in action, in...

This paper extends the literature on professional and organizational commitment through an online survey of professional accountants that examines the influence of several contextual features, namely, workplace diversification, occupational stress, professional involvement, and culture. The...

This paper takes position against the spread of the free-market logic in the domain of accountancy, where free market is often viewed as undeniably benefiting society and users of financial statements. A key moment that paved the way for the growing influence of the free-market logic in...

Traditional forms of expertise are increasingly challenged in different domains, not least because of the possibilities offered by the spread of the Internet. We aim to understand how a claim to alternative expertise in the investment domain emerged, developed, and propagated, taking advantage...