Relevant bibliographies by topics / Professional accounting firms

Academic literature on the topic 'Professional accounting firms'

Author: Grafiati
Published: 10 December 2022
Last updated: 19 February 2023

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Journal articles on the topic "Professional accounting firms"

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Edward Pickering, Mark. "Accounting firm partners to public corporation employees." Journal of Accounting & Organizational Change 11, no. 1 (March 2, 2015): 96–129. http://dx.doi.org/10.1108/jaoc-11-2012-0116.

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Purpose The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the former partners and impacts on the acquiring company. Partners of accounting and other professional service firms selling their firms to publicly owned companies often remain with the acquiring company as employees and receive company shares as consideration for their firms. Agency theory suggests public ownership will result in changes to the roles of senior professionals with potential resistance and motivation consequences. Design/methodology/approach This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of an Australian publicly owned accounting company, Stockford Limited. Findings The Stockford case indicates that selling their firm to a publicly owned company can have significant negative implications for accounting firm partners. The former partners struggled to adapt to their new roles as senior professional employees and shareholders. Their responses had significant impacts on company performance, which ultimately contributed to the collapse of the company, thus reflecting the power senior professionals retain regardless of the change of ownership form. Research limitations/implications Care is required when generalising findings of a single case to other professions and other geographic jurisdictions. Practical implications This paper has significant implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly owned professional service firms. Originality/value Despite the emergence of publicly owned accounting and other professional service companies and the importance and power of senior professionals in professional service firms, this is the first study to explore the implications on senior professionals of selling their firms to public companies.
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Loscher, Georg Josef, and Stephan Kaiser. "The management of accounting firms: time as an object of professional and commercial goals." Journal of Accounting & Organizational Change 16, no. 1 (April 4, 2020): 71–92. http://dx.doi.org/10.1108/jaoc-06-2019-0070.

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Purpose This study aims to explore how commercial and professional management instruments are combined in accounting firms. Design/methodology/approach The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole practitioners to Big Four) in Germany. The study mainly draws from the literature on the management of accounting firms. Findings The findings of this study indicate that professional and commercial management instruments structure the use of time by accountants. In these management instruments, professional and commercial goals are interwoven by three mechanisms revealed in this study and named as ambivalence, assimilation and integration. The authors further identify the managerial aspects of professional instruments. Originality/value This paper offers three mechanisms that combine commercial and professional goals in the management of accounting firms. The authors thereby contribute to the literature on the management of accounting firms by analysing these mechanisms that enable the pursuit of both goals simultaneously. Further, the authors argue that the minimum organisation, defined by regulators, of accounting firms is an essential infrastructure for the commercialisation of accounting.
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Kesselly, Jerome M. "The Role Professional Accountant Firms play within the Liberian Market in Terms of Strategic Implementation of Financial Statement Audit." TEXILA INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH 9, no. 1 (January 28, 2022): 112–19. http://dx.doi.org/10.21522/tijar.2014.09.01.art011.

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The study has evaluated the role Professional Accountant Firms play in the Liberian market and to understand the strategic tools used in implementing financial statement Audits [1]. A deductive approach was adopted, and information was collected from thirty respondents via Unstructured face-to-face interviews. Purposive sampling was engaged as this technique aided the cognizant arrangement of targeted respondents (Audit Associates, Staff Auditors, Semi Senior Auditors, Senior Auditors, Asst. Audit managers, Audit Managers, and Audit Partners). The findings show that Professional Accountant Firms in Liberia play a positive and significant role in the Liberian market. Professional Accountant Firms make great contributions in keeping Liberian businesses at full compliant with international financial reporting standards, legal and regulatory requirements, and their own policies and procedures. It is recommended that to be more efficient, Liberian businesses should embrace the role Professional Accountant Firms play within the Liberian market. It is concluded that the Liberia Institute of certified Public Accountants (LICPA) should strengthen, trained, and Licensed all Professional Accountant Firms to meet the growing need of the Professional Accounting industry in the Country.
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Abdelmoula, Lassaad, and Sami Boudabbous. "Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms." Journal of Accounting, Business and Management (JABM) 28, no. 2 (November 7, 2021): 59. http://dx.doi.org/10.31966/jabminternational.v28i2.497.

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Purpose–This study examines the impact of organizational commitment(OC)on job performance. Two hundredforty professionals participated in this study. Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia. Findings–The results show that both affective and continuity dimensions have a positive and significant impact on performance, whereas the normative commitment has a positive but not significant effect. Originality/value–our knowledge, very little research has been conducted to investigate the accounting profession. our study aimed to fill this gap by studying the impact of OC on job performance of accounting professionals in the Tunisian context.
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Liu, Chenyong, and Chunhao Xu. "The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure." Asian Review of Accounting 29, no. 2 (February 8, 2021): 128–49. http://dx.doi.org/10.1108/ara-08-2020-0121.

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PurposeThe purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between the audit partner's experience and audit fees in both Big 4 and non-Big 4 accounting firms.Design/methodology/approachSince the Public Company Accounting Oversight Board (PCAOB) officially enacted Rule 3211 in 2017, US accounting firms are required to disclose detailed information of engagement partners in Form AP (PCAOB, 2015b). The authors obtained a sample of 2,283 audit partners from Form AP and hand collected their individual professional experience data through Certified Public Accountant (CPA) database, corporate disclosure and social media sites (e.g. Linkedin). Econometric models with fixed effects are used in this study to test our hypotheses. Two-stage least square (2SLS) model is used in the robustness test.FindingsThe authors find that the relationship between audit engagement partner's professional experience and audit quality is concave. It indicates that audit quality is increasing during the early stage of engagement partners' career and then decreases as the partners approaching the late-career phase. Further, the authors find that partner's professional experience is positively associated with audit fees in non-Big 4 accounting firms but not significantly associated with audit fees in Big 4 accounting firms.Practical implicationsThe finding of how auditor experience impacts audit quality can be useful for accounting firms to better plan their staffing in auditing engagements. This study’s results are also helpful for small accounting firms to optimize their pricing strategy.Originality/valueThis study provides new empirical evidence about the relation between auditor professional experience and audit quality. Furthermore, the authors extend the literature of audit fee determinants by testing the joint effects of audit firm-level factors and auditor individual-level professional experience on audit fees.
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Tingey-Holyoak, Joanne, and John D. Pisaniello. "Water accounting knowledge pathways." Pacific Accounting Review 31, no. 2 (April 1, 2019): 258–74. http://dx.doi.org/10.1108/par-01-2018-0004.

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Purpose There are increasing demands on professional accountants in practice to generate water accounts for clients using knowledge from other disciplines within and outside their firms. Whilst many professional service firms have a broad range of in-house and consulting expertise, professional groups within and between these organisations may not be generating and sharing the knowledge required for successful water accounting. The purpose of this paper is to explore how additional disciplinary skills for water volumetric measurement, understanding of licensing and allocations can effectively and efficiently be shared between the disciplines required to be involved. Design/methodology/approach Two cross-sectional semi-structured surveys developed using a social network lens were disseminated to Australian accountants operating in professional services firms, and the results were descriptively analysed. Findings The authors find that, whilst accounting and engineering are acknowledged as core disciplines for water accounting, there is a need for more standardised measures and frameworks across diverse scales to fit in with current reporting practices and meet stakeholder needs. These need to be nested in a water accounting regulatory model that includes the accountancy professional bodies as a platform for knowledge generation and sharing. Originality/value The paper provides evidence of perceived barriers to and pathways for interdisciplinary knowledge networks for a new type of accounting. It demonstrates how regulatory frameworks can potentially assist rather than impede accountants in their contribution to solving of complex corporate sustainability problems.
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Stork, Diana, Diane Cross, Chris LaBauve, and Liane Stevens. "Family Benefits In Public Accounting." Journal of Applied Business Research (JABR) 8, no. 4 (October 4, 2011): 129. http://dx.doi.org/10.19030/jabr.v8i4.6134.

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This article addresses questions about family benefits in public accounting firms and reports on a survey of Connecticut CPAs. Results suggest differences in the benefits and family policies of Big 6 and local firms, with local firms being more responsive to the family needs of their professional staff. Results also suggest opinions are influenced by gender and organizational position (staff or partner). Women and staff accountants believe that using benefits might hurt their careers, and they have less favorable attitudes about their firms family policies and benefits.
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Keng, Kau Ah, and Pamela Liu. "Expectation of Service Quality in Professional Accounting Firms." Journal of Customer Service in Marketing & Management 5, no. 2 (December 9, 1998): 39–54. http://dx.doi.org/10.1300/j127v05n02_03.

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Duff, Angus. "Corporate social responsibility reporting in professional accounting firms." British Accounting Review 48, no. 1 (March 2016): 74–86. http://dx.doi.org/10.1016/j.bar.2014.10.010.

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Siegel, Philip H., B. J. Blackwood, and Sharon D. Landy. "Tax Professional Internships And Subsequent Professional Performance." American Journal of Business Education (AJBE) 3, no. 5 (May 1, 2010): 51–60. http://dx.doi.org/10.19030/ajbe.v3i5.428.

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How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm? Previous research on accounting internships primarily focuses on auditing personnel. There is evidence in the literature that indicates audit and tax professionals have different work cultures. This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover. The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships. The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals.
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Dissertations / Theses on the topic "Professional accounting firms"

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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. http://arro.anglia.ac.uk/702312/.

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This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rodgers, Ruiz and Gonzalo (2010). Although they attempted to address the professionals’ independence in fact by examining the psychological and cognitive impacts of conflict of interests, there still is a lack of understanding about the interaction of conflict of interests with decision-making. Consequently, there have been repeated calls for more research to understand how conflict of interests operates at the level of an individual accounting professional. Accordingly, this study is aimed at examining the process through which conflict of interests affects accounting professionals’ decision-making behaviour. To achieve this aim, a cognitive approach has been developed through integration of social cognitive theory and throughput model of decision-making. This research adopts a quantitative approach to investigation and the data have been collected by conducting a quasi-experiment with 105 professionals from the Big Four accounting firms in the UK. Likert-type items/scales are used to record data as the professionals’ self-reports on their perceptions and behaviour. Partial Least Squares-Path Analysis has been implemented for data analysis and hypotheses testing. Following the post-positivists stance, the concern is ‘failure to reject’ a hypothesis rather than ‘proving’ it. The empirical results provide that the professionals’ positive outcome expectancy of compliant decision-making (POE), perceived difficulty in making compliant decisions (PD) and ethical judgements (EJ) play mediating role in the relationship between conflict of interests (CoI) and the likelihood of deviant decision-making behaviour (DD). The low POE, high PD and less EJ are evidenced to be the situational cognitive predictors and the high propensity to morally disengage (PMD) the dispositional cognitive predictor of DD. Decision-making behaviour is evidenced to be prone to bias due to the significant role of POE and PD in the decision-making process. These results suggest that the process through which CoI affects accounting professionals’ decision-making behaviour is governed through the agency of their POE, PD and EJ. During this process, CoI plays biasing role and due to which the deviations from compliant behaviour might occur even undesirably. Therefore, DD is high in case of the professionals who perceive the negative outcomes of compliant decision-making to outweigh its positive outcomes, perceive high difficulty in making the given compliant decision, form a judgement that deviant decision choice is the most ethical and have high propensity of considering unethical behaviour as acceptable. Thus, in the events of conflict of interests, the likelihood of deviant behaviour can be reduced through encouraging amongst professionals the high POE, low PD, high EJ and low PMD. This study holds significance since it provides the much-needed empirical evidence for the role of accounting professionals’ cognitive processes in the relationship between conflict of interests and their decision-making behaviour. The cognitive approach adopted in this study provides a novel perspective for investigating the decision-making process. Moreover, the robust experiment employed for data collection adds to the extant research that lacks in experimental scenarios for addressing conflict of interests. Since all the insights revealed by this study’s results are relevant to the professionals’ state of mind, these insights can be combined to strengthen their independence in fact – to this end, I have proposed a behavioural framework to complement the accounting firms’ current efforts for managing conflict of interests. On a practical level, the professional accounting firms, the accounting professionals, the regulators and the other relevant professions can use this study’s findings and the new knowledge for making better decisions and to improve their policies.
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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. https://arro.anglia.ac.uk/id/eprint/702312/1/Ishaque_2017.pdf.

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This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rodgers, Ruiz and Gonzalo (2010). Although they attempted to address the professionals’ independence in fact by examining the psychological and cognitive impacts of conflict of interests, there still is a lack of understanding about the interaction of conflict of interests with decision-making. Consequently, there have been repeated calls for more research to understand how conflict of interests operates at the level of an individual accounting professional. Accordingly, this study is aimed at examining the process through which conflict of interests affects accounting professionals’ decision-making behaviour. To achieve this aim, a cognitive approach has been developed through integration of social cognitive theory and throughput model of decision-making. This research adopts a quantitative approach to investigation and the data have been collected by conducting a quasi-experiment with 105 professionals from the Big Four accounting firms in the UK. Likert-type items/scales are used to record data as the professionals’ self-reports on their perceptions and behaviour. Partial Least Squares-Path Analysis has been implemented for data analysis and hypotheses testing. Following the post-positivists stance, the concern is ‘failure to reject’ a hypothesis rather than ‘proving’ it. The empirical results provide that the professionals’ positive outcome expectancy of compliant decision-making (POE), perceived difficulty in making compliant decisions (PD) and ethical judgements (EJ) play mediating role in the relationship between conflict of interests (CoI) and the likelihood of deviant decision-making behaviour (DD). The low POE, high PD and less EJ are evidenced to be the situational cognitive predictors and the high propensity to morally disengage (PMD) the dispositional cognitive predictor of DD. Decision-making behaviour is evidenced to be prone to bias due to the significant role of POE and PD in the decision-making process. These results suggest that the process through which CoI affects accounting professionals’ decision-making behaviour is governed through the agency of their POE, PD and EJ. During this process, CoI plays biasing role and due to which the deviations from compliant behaviour might occur even undesirably. Therefore, DD is high in case of the professionals who perceive the negative outcomes of compliant decision-making to outweigh its positive outcomes, perceive high difficulty in making the given compliant decision, form a judgement that deviant decision choice is the most ethical and have high propensity of considering unethical behaviour as acceptable. Thus, in the events of conflict of interests, the likelihood of deviant behaviour can be reduced through encouraging amongst professionals the high POE, low PD, high EJ and low PMD. This study holds significance since it provides the much-needed empirical evidence for the role of accounting professionals’ cognitive processes in the relationship between conflict of interests and their decision-making behaviour. The cognitive approach adopted in this study provides a novel perspective for investigating the decision-making process. Moreover, the robust experiment employed for data collection adds to the extant research that lacks in experimental scenarios for addressing conflict of interests. Since all the insights revealed by this study’s results are relevant to the professionals’ state of mind, these insights can be combined to strengthen their independence in fact – to this end, I have proposed a behavioural framework to complement the accounting firms’ current efforts for managing conflict of interests. On a practical level, the professional accounting firms, the accounting professionals, the regulators and the other relevant professions can use this study’s findings and the new knowledge for making better decisions and to improve their policies.
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Whang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.

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Business Administration/Accounting
Ph.D.
The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses. I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004). I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.
Temple University--Theses
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Bruno, Simoes. "Marketing of professional services : a study of large accounting and legal firms in Hong Kong and Macau." Thesis, University of Macau, 1998. http://umaclib3.umac.mo/record=b1636768.

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Wlker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditiors in the big five multinational accounting firms." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500501.

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Walker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditors in the big five multinational accounting firms." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.501560.

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This thesis studies the professional socialization of ICAEW auditors in the Big Five multinational accountancy firms. The first part of the study concentrates upon the experiences of a group of ICAEW trainees as they trained and studied in the regional office of a Big Five firm. This involved a covert, opportunistic, ethnographic approach to explore the ways in which the meaning and conduct of professional membership were transmitted to the trainees. The second part of the study, by means of semi-structured interviews with ICAEW qualified (PQ) auditors from Big Five firms, develops the themes of the first part of the study and explores the possible variations once trainees qualified as AC As. Both parts of the study employ the theory of symbolic interactionism.
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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.

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Dermarkar, Simon. "Commercialization of Auditing services offered by Professionals within Accounting Firms." Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/28210/28210.pdf.

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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.
The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Dermarkar, Simon Pierre. "Commercialization of auditing services offered by professionals within accounting firms." Master's thesis, Université Laval, 2011. http://hdl.handle.net/20.500.11794/22508.

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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.
The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
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Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.

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Books on the topic "Professional accounting firms"

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Professional accounting practice management. New York: Quorum Books, 1988.

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Leyshon, Andrew. Internationalization of professional producer services: The case of large accountancy firms. Lampeter: St Davids University College, 1987.

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Keane, Simon M. A survey of the valuation practices of professional accounting firms. Edinburgh: Institute of Chartered Accountants of Scotland, 1992.

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1970-, Anderson Malcolm, and Edwards J. R, eds. The priesthood of industry: The rise of the professional accountant in British management. Oxford: Oxford University Press, 1998.

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Pierce, Aileen. Ethics and the professional accounting firm: A literature review. Edinburgh: The Institute of Chartered Accountants of Scotland, 2007.

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American Institute of Certified Public Accountants., ed. Organizational documents: A guide for partnerships and professional corporations. New York, N.Y: American Institute of Certified Public Accountants, 1990.

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Waugh, Troy. 101 Marketing Strategies for Accounting, Law, Consulting, and Professional Services Firms. New York: John Wiley & Sons, Ltd., 2004.

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Curtis Jenkins Cornwell & Co.: A study in professional origins, 1816-1966. New York: Garland Pub., 1991.

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Cottle, David W. Bill what you're worth. New York, NY: American Institute of Certified Public Accountants, 2003.

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Shapiro, Morden S. Mergers of professional practices: Managing the process. [Canada]: Canadian Institute of Chartered Accountants, 1992.

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Book chapters on the topic "Professional accounting firms"

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Arsenidis, Simon David, and Christoph Seckler. "Developing an Innovation Accounting System for a Professional Service Firm: A Design Science Research Project." In The Transdisciplinary Reach of Design Science Research, 237–48. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-06516-3_18.

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Greenwood, Royston, David Cooper, and C. Hinings. "The dynamics of change in large accounting firms." In Restructuring the Professional Organization. Routledge, 1999. http://dx.doi.org/10.4324/9780203018446.ch7.

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"16 Design von Digitalisierungsstrategien für Professional Services Firms." In Accounting und Taxation 4.0, edited by Peter Preuss, 229–40. Schäffer-Poeschel, 2020. http://dx.doi.org/10.34156/9783791048079-229.

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Cullinan, Charles P., Lois B. Mahoney, and Linda Thorne. "CSR Performance: Governance Insights from Dual-Class Firms." In Research on Professional Responsibility and Ethics in Accounting, 23–46. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1574-076520200000023002.

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Bostwick, Eric D., Morris H. Stocks, and W. Mark Wilder. "Professional Affiliation Bias among CPAs and Attorneys at Publicly Traded US Firms." In Advances in Accounting Behavioral Research, 121–52. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/s1475-148820190000022007.

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Mahoney, Lois S., and Linda Thorne. "The Evolution in CSR Reporting: A Longitudinal Study of Canadian Firms." In Research on Professional Responsibility and Ethics in Accounting, 79–96. Emerald Group Publishing Limited, 2013. http://dx.doi.org/10.1108/s1574-0765(2013)000017006.

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"Enforcement Theory, ESG, and Geopolitical Issues." In Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries, 1–41. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7418-8.ch001.

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The objective of this chapter is to review some of the complex systems and institutional factors that can influence the evolution of professional services companies (accounting/auditing firms, CRAs, and management consulting firms), compliance (as a physical phenomenon), enforcement, allocation of resources, risk perceptions, and sustainable growth (within the context of investors' decisions, sustainable growth, and geopolitical factors).
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Barrainkua, Itsaso, and Marcela Espinosa-Pike. "The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour." In Research on Professional Responsibility and Ethics in Accounting, 17–52. Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/s1574-076520180000021002.

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"Models of Willingness-to-Comply." In Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries, 65–103. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7418-8.ch003.

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Sarbanes Oxley Act (“SOX”; USA), the PCAOB, and the Dodd Frank Act (USA statute) and similar institutions in other countries have become major macroeconomic, sustainability, and IPE (international political economy) policies because of their significant domestic and cross-border multiplier effects across countries and industries via US multinational corporations (MNCs) and foreign companies that do business in the US and or list their shares/debts on US financial exchanges. SOX, the PCAOB and the Dodd Frank Act have had pervasive effects on accounting firms, consulting firms, and credit rating agencies (CRAs) in the US (e.g., disclosures, professional standards, regulation/compliance, standard-of-care, legal liability, internal controls, daily operations processes, etc.), but SOX, the Dodd Frank Act, and the PCAOB have failed.
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Hearson, Martin. "Tax Treaties." In Global Wealth Chains, 49–67. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0003.

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In this chapter, Martin Hearson explains why taxation treaties should be understood as assets that coordinate activity within global wealth chains. Hearson describes how multinational enterprises have changed their use of tax treaties. At first it was to remove the threat of double taxation, while in the contemporary period it is to facilitate advanced tax planning and ease internal transactions within multinational enterprises. Hearson describes how global professional service firms, especially the Big Four global accounting firms, are involved in establishing tax treaties, and how value chain activity is being restructured around wealth chain articulation. This chapter shows how legal forms can be understood as captive and hierarchy forms of wealth chain management, as well as how regulatory interventions to constrain such tax planning are important but not especially effective.
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Conference papers on the topic "Professional accounting firms"

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Atanasovski, Atanasko, and Todor Tocev. "DISRUPTIVE TECHNOLOGIES FOR ACCOUNTING OF THE FUTURE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0024.

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Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potential and the opportunities they offer for the accounting profession attract both academia and professionals with accelerated research efforts. Academia and scientific researchers must research and provide an appropriate theoretical basis to help practitioners better adapt and increase their awareness and trust in technology. This paper provides early quantitative research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics, cloud, artificial intelligence and blockchain. We identified these five emerging technologies through literature review and elaborated in detail how they can change and advance the accounting profession. The research was conducted using bibliometric analysis to examine the level of coverage of each of the technologies in the period from 2016 to 2020 by analyzing the published articles by the Big Four accounting firms, professional accounting associations and institutions and high-ranking academic journals. The purpose of the research was to identify a potential gap in research preferences related to selected technologies between academia and development professionals and experts in the field. The findings highlight that there are no significant discrepancies or different views of academia and practitioners. It is a positive result indicating that academia and scientific researchers exploit in the same direction as practitioners, thus providing support for adaptation and alignment to technology trends.
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Basalama, Farrah Angelica, and Agung Nugroho Soedibyo. "Professional Risk Management in XYZ Certified Public Accountant Firm." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.004.

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Kartal, Cihat, Recep Yücel, and MUSTAFA KARA. "Reorganization of Reengineering Depending Accounting Firm: A Study in Public Accountancy in Istanbul." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01254.

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After globalization; living in the most profound effects of the accountancy profession dimensions of internationalization; already in an office, is considered as an occupation area of the execution of local operations. However; ACCA, XBRL, concepts such as IFRS or strategic partnerships, demonstrate the need to be addressed in the international integration process of this profession. Today, local thinking, just considering the fact that reveal the results beyond the local competence; think of the international dimension of such a formation or to be accredited, the reconsideration of the existing accountancy organizational structure and will need to run the restructuring process in this direction.
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FIka Yumi, Ira, Inten Meutia, and Tertiarto Wahyudi. "Effect of Auditor Professionalism, Auditor Independence and Understanding of Auditor Professional Ethics on A Public Accounting Firm in The City of Palembang." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008439903300338.

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