In the accounting profession literature, considerable attention has been paid to the role of the organization of the accounting firm in creating, maintaining, and changing professional value commitments. However, many of the more recent changes in auditor working life concern specific client...

Purpose – The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process. Design/methodology/approach – To meet these aims the authors attended 36 AGMs of...

Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of...

Purpose – The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process. Design/methodology/approach – To meet these aims the authors attended 36 AGMs of...