Purpose: The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology/approach: The study draws on a...

Purpose – The main purpose of the paper is to analyze and discuss organizational risk in large‐audit firms. A secondary purpose is to contribute to auditing theory on how organizational risk may be analyzed. Design/methodology/approach – The study is conducted as a review of literature on...

Purpose – The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development. Design/methodology/approach – The research is conducted as a longitudinal single case study of the...