...Sujoko Efferin; Christopher Christian Hutomo Purpose This study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members...

...Pernilla Broberg; Timurs Umans; Peter Skog; Emily Theodorsson Purpose The purpose of this paper is to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization...

... example of the increasing demand for discretionary assurance services from audit firms (Free et al., 2009), which in turn is reflective of Power's (1997) “audit society”. It showcases the power of audit as a legitimating tool. The paper seeks to understand the role of the auditor as assurance...