Purpose –The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Purpose –The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal is to highlight the possibility of greater contributions to qualitative research in accounting from...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the possibilities and limits of an “intelligent accountability” in the context of financial decision making. Drawing primarily upon data related to U.S. Individual investors (interviews and letters), we investigate...