In this conceptual paper, we explore professional accountants' identity formation and the
roles played by various audiences in society, accounting associations, and accounting firms …

This study uses a resilience perspective to examine the opportunities and challenges that
management accountants may experience when they are given a role as a business partner …

To better focus financial reporting research on key issues as seen by participants in the
financial reporting process and to give added depth to the interpretation of archival and …

This study examines the processes by which English linguistic capital is legitimized as
integral to professional accountants' distinction, prestige, and status in Jordan. Drawing on …

Socializing personnel into accepting work hour norms has been fundamental to how
accounting firms function, but is now challenged by contemporary work perspectives. Using …

The “coopetition” paradox exists when two or more organizations are simultaneously
involved in cooperative and competitive interactions. In the accounting industry, small firms …

The offshoring of external audit work to so-called low-cost countries is prevalent among the
Big 4 professional services firms. Despite this, our understanding of how this form of …

Purpose The present work aimed to enhance the understanding of professional turnover
intentions of accounting professionals by exploring their attitudes towards this phenomenon …

We analyse the institutional dynamics surrounding the establishment of independent audit
oversight in Germany from 1997 to 2016. Complementing prior works, which have focused …

Regulators, standard setters, and the accounting profession maintain that complexity in
accounting standards is a significant issue. However, it is unclear what complexity means in …