...Melissa Carlisle; Christine Gimbar; J. Gregory Jenkins SUMMARY Accounting research finds that staff auditors, who increasingly interact with high-level client management, maintain positions of lower power in auditor–client interactions. We conducted semistructured interviews with 22 practicing...

... support for this ongoing program of research, as well as the hundreds of auditors, especially the “informants,” who have participated in our fieldwork. We also thank Yves Gendron and Michael K. Power (editors), as well as the anonymous reviewers, for their insightful suggestions. Editor's note...