Relevant bibliographies by topics / Professional accounting firms

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Professional accounting firms'

Author: Grafiati
Published: 10 December 2022
Last updated: 31 July 2025

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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 (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
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Uche, Ochuba Christiana, Musa Adeiza Farouk, and Benjamin Uyagu. "Effect of Forensic Accounting Techniques on Fraud Detection by Professional Accounting Firms in Plateau State." International Journal of Research 12, no. 2 (2025): 645–65. https://doi.org/10.5281/zenodo.14933109.

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<em>The study investigated the effect of forensic accounting techniques on fraud detection by professional accounting firms in Plateau State. </em><em>A survey design was adopted for the study. </em><em>The population of the study consisted of 6 accounting and auditing professional firms in Plateau State. Oral interview was used to ascertain the total number of staff from these firms totaling 203, whereby </em><em>a sample size of 135 was determined using<strong> </strong></em><em>Taro Yamane formula. A total of 135 copies of questionnaire were administered on the selected respondents. However
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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 (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 an
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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 (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 Fir
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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 (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 collecte
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Hlaciuc, Elena. "MANAGEMENT'S PERCEPTION OF THE ROLE OF ACCOUNTING INFORMATION AND THE ACCOUNTING PROFESSIONAL IN DESIGNING THE SUSTAINABLE BUSINESS MODEL." Journal of Financial Studies 8, Special (2022): 81–100. http://dx.doi.org/10.55654/jfs.2023.sp.19.

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The role of accounting information and therefore of the accounting professionals in firms and their contribution to the efficient conduct of economic activity has been the subject of numerous studies and is a major concern for researchers. As a result, financial information provides managers with a detailed and accurate picture of a firm's financial situation, performance and development over time. The aim of this study is to conduct a critical review of the literature on the importance of accounting information in sustainable business and to identify management's perception of the role of acc
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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 (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.&#x0D; Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia.&#x0D; 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.&#x0D; Originality/value–our knowledge, very little research has been conducted to investigate the
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Tingey-Holyoak, Joanne, and John D. Pisaniello. "Water accounting knowledge pathways." Pacific Accounting Review 31, no. 2 (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
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Rahaman, Mohammad Mizenur, Adiba Rahman Bushra Chowdhury, Shamima Akter, and Md Zillur Rahman. "Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh." International Journal of Corporate Finance and Accounting 10, no. 1 (2023): 1–19. http://dx.doi.org/10.4018/ijcfa.319709.

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This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their r
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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 (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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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, Rod
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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, Rod
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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<br>Ph.D.<br>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
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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
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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 s
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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 i
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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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Leyshon, Andrew. Internationalization of professional producer services: The case of large accountancy firms. St Davids University College, 1987.

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

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

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

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Rolfe, Greenberg Eric, and American Management Association, eds. Selecting and evaluating professional accounting services: An American Management Association research report for growing organizations. The Association, 1990.

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

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

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Cottle, David W. Bill what you're worth. 2nd ed. American Institute of Certified Public Accountants, 2011.

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Dezalay, Yves. The confrontation between the big five and big law: Turf battles and ethical debates as contests for professional quality. American Bar Foundation, 2001.

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Empson, Laura, Daniel Muzio, Joseph Broschak, and Bob Hinings, eds. The Oxford Handbook of Professional Service Firms. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199682393.001.0001.

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Over the past three decades the Professional Service Firm (PSF) sector has emerged as one of the most rapidly growing, profitable, and significant in the global economy. In 2013 the accountancy, management consulting, legal, and architectural sectors alone generated revenues of US$1.6 trillion and employed 14 million people. PSFs play an important role in developing human capital, creating innovative business services, reshaping government institutions, establishing and interpreting the rules of financial markets, and setting legal, accounting, and other professional standards. The study of PS
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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. 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. 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. 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. 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. 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. 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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Singireddy, Jeevani. "From ledgers to learning machines: The evolution of bookkeeping and accounting through artificial intelligence automation." In Deep Science Publishing. Deep Science Publishing, 2025. https://doi.org/10.70593/978-93-49910-40-9_3.

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The accounting discipline arose from the efforts of merchants to keep track of their property or estate and the adoption and further development of bookkeeping records in the West. It rose from single-entry bookkeeping practiced in Mesopotamia to modern double-entry accounting . Over the years, the profession has expanded to cover various activities including financial accounting, tax planning and compliance, management accounting, auditing, and the wide array of related consulting services. It has a rich tradition based on its diverse knowledge base and the professional services offered to co
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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. Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/s1574-076520180000021002.

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Dieck-Assad, Flory A. "External Auditors Discover Management Breach of Trust." In Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-7293-4.ch010.

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The importance of ethics in the accounting discipline has increased in recent years. A Mexican company reported a slower profit growth than expected, hiring external auditors to research the reasons behind this economic growth slowdown of a profitable company. This empirical research is the key for the success of any newly born firm (especially for small and medium sized firms), to establish the safeguards to avoid corruption and fraud, offering awareness to those eager to grow in the business environment. The firm needed an integral revision of the company's finances and operations to discove
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Conference papers on the topic "Professional accounting firms"

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Cojocaru, Maria, and Cristina Dolghi. "Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.05.

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The authors of this paper address the issue of professional judgement in the accountanting profession, without neglecting the role of information technology and artificial intelligence in the professional practice. Applying the method of analysis and synthesis of the latest research and achievements in the development of information technologies, applied in particular by the Big Four accounting firms, allowed the authors to test the hypothesis that the use of professional judgment in the accounting profession cannot be completely replaced by the artificial intelligence. The research led to the
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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 p
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Cerbari, Daniela. "Features organizing records in the UK." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.55.

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The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial
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Su, Kaixin. "Research on Power Distribution of Project-Based Firms." In 11th IPMA Research Conference “Research Resonating with Project Practices”. International Project Management Association – IPMA, Project Management Research Committee (PMRC), China and Hohai University, Nanjing, China, 2023. http://dx.doi.org/10.56889/xswb1129.

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Project-based firms have gradually become an important form of organisations because of their ability to integrate various intellectual resources and professional skills. Unclear or over-centralised delegation of project management authority lead to inefficient project governance and jeopardise the interests of the firm. The allocation of management authority is important for enhancing the interests of Project-based firms. This paper uses an open questionnaire to study the distribution of power in Project-based firms. It identifies the types of power allocated to project departments, the ways
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Dima, Maria, and Lilia Grigoroi. "Quality management in the audit process through the prism of the new International Audit Standards regarding quality management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.31.

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This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight interconnected components, which are aligned with the previous elements, but also include two new components: (i) the risk assessment process within the company; (ii) Information and communication. The article also highlights the particularities of the three international quality management audit standards. To achieve the proposed goal, the authors applied analysis, documentary re
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Istrate, Costel. "Consequences of the substance over form rule on the accounting and taxation standards and practices, in Romania." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.01.

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Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are not always very clear. The substance over form rule obliges us to consider the economic substance of the transaction rather than its legal form when dealing with specific cases. The accounting rules provide us with some examples of such situations (leasing contracts, the spreading over time of certain income/expenditure, etc.). In turn, the tax rules can be interpreted as meani
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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). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.004.

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Lungu, Georgiana Maria, and Costin Daniel Avram. "THE INFLUENCE OF THE COVID-19 PANDEMIC ON FINANCIAL COMMUNICATION." In 9th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2022. SGEM WORLD SCIENCE, 2022. http://dx.doi.org/10.35603/sws.iscss.2022/s13.116.

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Small and medium-sized enterprises (SMEs) are quite varied in terms of business concepts, size, age or entrepreneurial personalities and draw on a wide talent pool of both genders. From liberal professions and micro-firms in the service sector to medium-sized industrial enterprises, their diversity is the starting point in establishing the communication strategy. SMEs need to take full advantage of the benefits of information, a vital component of the digital economy. Traditional SMEs often do not know what digital business strategy to pursue, struggle to capitalize on the massive data stores
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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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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 existi
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