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Organizational socialization in accounting firms: A theoretical framework and agenda for future research

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  1. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
  2. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
  3. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
  4. Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M., 2014. "Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 304-318.
  5. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
  6. Alice Garcia-Falières & Olivier Herrbach, 2015. "Organizational and Professional Identification in Audit Firms: An Affective Approach," Journal of Business Ethics, Springer, vol. 132(4), pages 753-763, December.
  7. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
  8. Benjamin Dreveton & Evelyne Lande & Marine Portal, 2011. "L'instrumentation des activités publiques. Le cas d'une université," Post-Print hal-00650424, HAL.
  9. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
  10. R. Drew Sellers & Timothy J. Fogarty, 2010. "The making of accountants: the continuing influence of early career experiences," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 701-719, July.
  11. Christina Chiang, 2010. "Insights into current practices in auditing environmental matters," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 912-933, October.
  12. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
  13. Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M., 1997. "Identification of accounting firm alumni with their former firm: Antecedents and outcomes," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 315-336.
  14. Helen Irvine, 2011. "From go to woe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 824-847, September.
  15. Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
  16. José-Joaquín del-Pozo-Antúnez & Horacio Molina-Sánchez & Francisco Fernández-Navarro & Antonio Ariza-Montes, 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
  17. Duboisée de Ricquebourg, Alan & Maroun, Warren, 2023. "How do auditor rotations affect key audit matters? Archival evidence from South African audits," The British Accounting Review, Elsevier, vol. 55(2).
  18. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
  19. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  20. Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
  21. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
  22. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
  23. Sebastien Stenger & Thomas J Roulet, 2018. "Pride Against Prejudice? The Stakes of Concealment and Disclosure of a Stigmatized Identity for Gay and Lesbian Auditors," Work, Employment & Society, British Sociological Association, vol. 32(2), pages 257-273, April.
  24. Gendron, Yves, 2002. "On the role of the organization in auditors' client-acceptance decisions," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 659-684, October.
  25. Ralph Adler & Gregory Liyanarachchi, 2020. "Towards measuring professionalism in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1907-1941, September.
  26. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
  27. Hoinaru Razvan, 2018. "What are the objectives of corporate reporting? Sustainable value for who?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 436-445, May.
  28. van Zijl, Wayne & Maroun, Warren, 2017. "Discipline and punish: Exploring the application of IFRS 10 and IFRS 12," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 42-58.
  29. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
  30. Eileen Z. Taylor & Mary B. Curtis, 2018. "Mentoring: A Path to Prosocial Behavior," Journal of Business Ethics, Springer, vol. 152(4), pages 1133-1148, November.
  31. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
  32. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
  33. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
  34. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
  35. Segelod, Esbjorn, 2000. "Investments and investment processes in professional service groups," International Journal of Production Economics, Elsevier, vol. 67(2), pages 135-154, September.
  36. Pierre-Nicolas Schwab & Sandra Rothenberger, 2015. "Online Complaint Handling: The Effects of Politeness and Grammaticality upon Perceived Professionalism and Loyalty," Working Papers CEB 15-015, ULB -- Universite Libre de Bruxelles.
  37. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
  38. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
  39. Alice Garcia & Olivier Herrbach, 2010. "Organisational commitment, role tension and affective states in audit firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(3), pages 226-239, March.
  40. Christian Hofmann & Hans-Ulrich Küpper, 2011. "Neurobiologie und Unternehmensrechnung," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 168-196, January.
  41. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2012. "An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 332-350.
  42. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
  43. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 517-530.
  44. Claire Garnier, 2017. "Comment devient-on associé d'audit ? Le fonctionnement des réseaux informels de promotion dans les cabinets Big 4 en France," Post-Print hal-01907518, HAL.
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