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Keywords: commercialism
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–22.
Published: 15 December 2023
... with 22 U.S. audit engagement leaders during and after the pandemic reveal consistencies and inconsistencies among the organizational mechanisms used to convey and embed underlying cultural values. We find that audit engagement leaders consistently espouse and reinforce professionalism and commercialism...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 191–213.
Published: 01 February 2018
... commercialism and potentially threatens the core professional value of independence. The remainder of the paper is organized as follows: the next section provides a definition of the marketing concept and presents our conceptual framework, while the following section outlines the methodology. We...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 99–117.
Published: 01 August 2016
...Ken H. Guo SUMMARY This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework...