Table of contents
Implementing shared service centres in Big 4 audit firms: an exploratory study guided by institutional theory
Ewald Aschauer, Reiner QuickThis study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
1710
Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry
Oliver Henk, Anatoli Bourmistrov, Daniela ArgentoThis paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…
179
Audit credibility and LGBTQI rights: certification operation in the margins
Fredrik Svärdsten, Kristina Tamm HallströmThe aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…
113
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker