Purpose This study provides insights into the meanings given to audit quality (AQ) by audit
partners responsible for delivering audit services. It explores the influence of contextual …

Big Four accounting firms increasingly focus on non-audit services. Failures in these
services may impair the accounting firm's reputation as an auditor. They may negatively …

Purpose Following recent high-profile audit failures, concern has been expressed that
auditors are not demonstrating sufficient skepticism when exercising professional judgment …

The UK audit profession is facing a crisis of public trust and legitimacy following a series of
high-profile audit failures. This resulted in the executive leadership of UK audit firms being …

Delivery of apt financial advice to the public has become a high priority in developed
countries due to the increased complexity of personal finance. Using the theory of …

Purpose This paper examines how rank-and-file practitioners react to and negotiate
uniformized professional standards imposed by the elites of their profession in order to …

Purpose The purpose of this paper is to explore the dynamics in the relationship between
tax practitioners and their tax clients, to understand how tax practitioners reconcile …

Audit regulators remain divided on whether the costs of mandatory audit firm rotation
(MAFR) will be outweighed by the benefits of the regulation. Existing research provides …

Purpose The authors examine and compare accounting associations' identities in distinct
segments of the accounting profession surrounding the 2014 merger of three Canadian …

Purpose: This study explores the legal risks auditors face, focusing on the interplay between
stakeholder expectations, evolving regulatory frameworks, and behavioral implications. It …