Visualising accounting: an interdisciplinary review and synthesis

J Davison - Accounting and Business Research, 2015 - Taylor & Francis
This paper offers the first wide-ranging review and synthesis of visual research in
accounting. It aims to shape, order and evaluate the field for the first time. Visual forms are …

Digital transformation and accountants as advisors

O Yigitbasioglu, P Green, MYD Cheung - Accounting, Auditing & …, 2023 - emerald.com
Purpose The purpose of this study is to explore the role of accountants as advisors in
professional services firms (PSFs), and it examines the impact of digital transformation on …

PCAOB inspections: Public accounting firms on “trial”

KD Westermann, J Cohen… - Contemporary …, 2019 - Wiley Online Library
The objective of our article is to obtain a better understanding of how auditors anticipate the
potential for PCAOB inspection, experience the inspection, cope with the consequences of …

Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms

S Durocher, M Bujaki, F Brouard - Critical perspectives on Accounting, 2016 - Elsevier
The competition to attract trainee accountants is fierce among accounting firms. Millennials
seemingly have expectations in terms of work experiences and work environments that …

[HTML][HTML] Impression management and Big Four auditors: Scrutiny at a public inquiry

NJ Dunne, NM Brennan, CE Kirwan - Accounting, Organizations and …, 2021 - Elsevier
Abstract To examine how Big Four auditors react to public scrutiny, we explore their
evidence at a public inquiry on the Irish banking crisis. We use impression management …

The revival of large consulting practices at the Big 4 and audit quality

DC Donelson, M Ege, AJ Imdieke… - … , Organizations and Society, 2020 - Elsevier
The Big 4 have acquired numerous consulting firms since the late 2000s, and regulators are
concerned that a focus on consulting practices could negatively affect audit quality through …

How auditors legitimize commercialism: A micro-discursive analysis

S Dermarkar, M Hazgui - Critical Perspectives on Accounting, 2022 - Elsevier
This study draws on Berger and Luckmann's (1966) social constructivism and on Van
Leeuwen's (2007) work on the discursive forms of legitimation to examine how individual …

Corporate social responsibility reporting in professional accounting firms

A Duff - The British accounting review, 2016 - Elsevier
This paper examines the corporate social responsibility (CSR) reporting undertaken by the
20 largest professional accounting firms in the United Kingdom. Professional service firms …

Professional accountants' identity formation: An integrative framework

F Brouard, M Bujaki, S Durocher, LC Neilson - Journal of Business Ethics, 2017 - Springer
In this conceptual paper, we explore professional accountants' identity formation and the
roles played by various audiences in society, accounting associations, and accounting firms …

Playing the Big Four recruitment game: The tension between illusio and reflexivity

L Daoust - Critical Perspectives on Accounting, 2020 - Elsevier
Using Bourdieu's sociology, this study investigates students' experience of the public
accounting recruitment process. It is based on interviews with Canadian undergraduates …