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Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆

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  • Antonelli, Valerio
  • D'Alessio, Raffaele
  • Lauri, Lucia
  • Marcello, Raffaele

Abstract

Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.

Suggested Citation

  • Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    • Handle: RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000133
    DOI: 10.1016/j.cpa.2024.102714
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