Change is one of the most prominent features of contemporary society and is inevitably intertwined with processes that aim to reproduce current institutions and prevalent ways of thinking (Bourdieu 2004; Chirot 2012). Auditing is not immune to these conflicting social forces and is permeated by the duality of change and stability. In our quest to better understand how change and stability take place in the context of auditing in action, we sought, in this Research Forum, to encourage research that examines auditing in the context of social, organizational, and professional change. Accordingly, the four papers showcased in this Forum investigate auditing settings or situations that relate either to emerging practices or accounting firms' involvement in the development of new accounting standards.
Our original call for papers welcomed any kind of relevant research method—taking on board Power and Gendron's (2015) advocacy for a “republic of methods.” We believe...
