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How the U.S. Accounting Profession Got Where It Is Today: Part I

Accounting Horizons (2003) 17 (3): 189–205.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
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Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
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‘Angry accountants’: Making sense of professional identity crisis on online communities
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Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
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An exploratory study on the impact of COVID-19 on U.S. State boards of accountancy
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Organization and Development of Arthur Andersen & Co.’s Public Review Board—The Minow Years, 1974–1983
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Accounting Horizons (2023) 37 (2): 217.
Abnormal audit fees and audit quality: Australian evidence
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Australian Journal of Management (2023) 48 (3): 596.
Auditors' sensemaking of other comprehensive income through metaphors
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Accounting, Auditing & Accountability Journal (2023)
Internal auditor independence as a situated practice: four archetypes
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Accounting, Auditing & Accountability Journal (2023) 36 (9): 108.
The Foreign Corrupt Practices Act: A giant leap or baby steps to reform?
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Accounting History (2023) 28 (1): 119.
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*
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Contemporary Accounting Research (2023) 40 (1): 41.
To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China
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  • Meiting Lu
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Journal of Accounting and Public Policy (2023) 42 (4): 107098.
Self-regulation versus government oversight: audit fees research
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Journal of Accounting Literature (2023) 45 (2): 340.
How the Big Four maintain and defend logic equilibrium at concurrent performances
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  • Niamh M. Brennan
  • Collette E. Kirwan
Critical Perspectives on Accounting (2023) 94: 102479.
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990
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Abacus (2023) 59 (3): 847.
Enforcement and disclosure
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Journal of Accounting and Public Policy (2023) 42 (5): 107131.
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990
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Journal of Accounting and Public Policy (2023) 42 (4): 107119.
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms
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Critical Perspectives on Accounting (2022) 83: 102184.
John Henry Guy: A Man of Many Parts
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Accounting Historians Journal (2022) 49 (1): 1.
Private regulation versus government regulation: The example of financial markets
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Audit Firm Culture: Recent Developments and Trends in the Literature
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European Accounting Review (2022) 31 (1): 59.
The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets
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International Journal of Auditing (2022) 26 (2): 252.
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships
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The different shades of audit quality: A review of the academic literature
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Are audit partners’ compensation and audit quality related to their consulting revenues?
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Journal of Accounting and Public Policy (2021) 40 (6): 106896.
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
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The Accounting Review (2021) 96 (2): 303.
Public Company Auditing Around the Securities Exchange Act
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The Recurring Debate in the United States over Mandatory Firm Rotation
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Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator
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Australian Accounting Review (2021) 31 (2): 128.
Accounting Ethics and the Fragmentation of Value
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Journal of Business Ethics (2021) 168 (2): 373.
Changes in Big N auditors’ client selection and retention strategies over time
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Review of Quantitative Finance and Accounting (2021) 56 (2): 715.
Challenging Global Group Audits: The Perspective of US Group Audit Leads*
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  • Kimberly D. Westermann
Contemporary Accounting Research (2021) 38 (2): 1395.
Have changes in audit standards altered client perceptions of auditors?
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The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession
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Accounting Horizons (2021) 35 (1): 133.
Historical Development of the Standard Audit Report in the U.S.: Form, Scope, and Renewed Attention to Fraud Detection
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  • C. Richard Baker
Accounting Historians Journal (2021) 48 (1): 31.
Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process
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Meditari Accountancy Research (2021) 29 (6): 1337.
The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice
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  • John Hasseldine
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Journal of Business Ethics (2020) 164 (1): 133.
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Audit Firm Culture: Recent Developments and Trends in the Literature
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Are Audit Firms' Compensation Policies Associated with Audit Quality?
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Contemporary Accounting Research (2020) 37 (1): 218.
Strategising identity in the accounting profession:
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The Big-4’s influence on rules-based accounting standards
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Competition and Sustainability: Evidence from Professional Service Organization
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Sustainability (2020) 12 (18): 7266.
‘Big 4’ influence on audit market
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Neither takers nor makers: The Big-4 auditing firms as regulatory intermediaries
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Accounting History (2020) 25 (3): 349.
Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation
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  • Kris Hardies
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European Accounting Review (2020) 29 (3): 521.
Playing the Big Four recruitment game: The tension between illusio and reflexivity
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Critical Perspectives on Accounting (2020) 66: 102081.
Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts
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  • Thomas Schneider
  • Lorna Stevenson
  • Alison Fox
Critical Perspectives on Accounting (2020) 66: 102083.
The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*
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  • Gustav Johed
  • Peter Öhman
Contemporary Accounting Research (2019) 36 (2): 1077.
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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