Hooper, Keith; Xu, Gina - In: Managerial Auditing Journal 27 (2012), pp. 754-773
of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in … accounting firms. Research limitations/implications – The paper uses secondary and documentary data and is informed by conceptual … social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of …