We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

With the rise of artificial intelligence (AI), professional services firms (PSFs) need to innovate
their services to adapt to AI. However, traditional ad hoc innovations driven by individual …

Over the last decade, there has been an increasing focus on service across socioeconomic
sectors coupled with transformational developments in information and communication …

Based on the development of a more refined conception of legitimacy than has been used in
prior audit/assurance and sustainability accounting research, this paper analyses how the …

This study examines sustainability reporting assurance (SRA) provider use of sustainability
restatements as a means to create legitimacy in the developing SRA market. In comparison …

Robotics is a rapidly expanding area of digital innovation with important implications for
organizational practice in multioccupational settings. This paper explores the influence of …

Electronic commerce (e-commerce) has a built-in trade-off between the necessity of
providing at least some personal information to consummate an online transaction and the …

Using change theory integrated with Bourdieusian sociology, we re‐theorize a major
institutional shift in the field of public accounting. The case we examine involves the …

The economic success of the Big Four professional accounting firms has been influenced by
their willingness and ability to expand into new and potentially lucrative areas of business …

This paper studies the emergence of the International Integrated Reporting Council (IIRC)
and its attempts to institutionalize integrated reporting as a practice that is critical to the …