This paper examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business. Accountancy has long been eager to satisfy perceived client needs, and in so doing foster an ever widening scope for accounting expertise. However,...

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

Purpose – The purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field. Design/methodology/approach – The paper reviews semi‐structural interviews with former Arthur Andersen personnel. Findings – The...

The work experience of individuals in public accounting is important for a variety of personal and organizational purposes. Work experience is divisible analytically into work outcomes (such as performance, job satisfaction, organizational commitment and turnover intentions) and work processes...

Contends that prior research has not investigated whether employee outcomes such as performance, commitment, satisfaction and turnover vary between the genders in the large international public accounting firms. Moreover, there is little evidence on whether variables believed to affect these...

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate supervisor of these individuals. Comparisons indicated that audit staff systematically rate their performances higher...

Purpose – The purpose of this paper is to set out to examine and critique the current state and future trajectory of interdisciplinary accounting research in the USA. Design/methodology/approach – The analysis is based on the author's involvement in and research into accounting research and...