..., long-term practice of tax minimisation, this paper develops an accounting-centred explanation of how large professional service firms institutionalise and profit from global tax avoidance at the expense of national governments. The paper highlights that effective reform requires extending regulatory...

...Claire Garnier; Mouna Hazgui; Christelle Chaplais-Chouvier Purpose Early departures have long characterised careers in large professional service firms (PSFs), particularly in accounting firms where high turnover among early-career professionals is common. Yet, research typically explains...

... the audit of a multinational client as local auditors respond to local risks and relationships with significant levels of discretion. In the following, we turn our attention to the MCSs of audit firms and we review the according literature in the next section. Professional service firms Management...

...Ricardo Azambuja; Lisa Baudot; Bertrand Malsch Purpose This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities...

..., the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms. The remainder of the paper is structured as follows. The next section introduces extant...

...Professor Chris Carter, Professor Crawford Spence and Professor Daniel Muzio; Mehdi Boussebaa Purpose – The purpose of this paper is to draw critical accounting research to ground the study of globalising of professional service firms (GPSFs) more firmly in the history and actuality...