What is it about?
As there is ongoing shifts in the oversight structures of auditing that followed the crises of the early 2000s and the GFC, this study adds to recent thinking in the sociology of the professions literature that takes an ecological perspective to study of the adaptive nature of auditing profession and strategies deployed to preserve or advance professional interests.
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This page is a summary of: The auditing profession and the key audit matter reporting requirement, Qualitative Research in Accounting & Management, December 2021, Emerald,
DOI: 10.1108/qram-03-2020-0033.
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