Professionalism versus commercialism. The inherent conflict in audit firms? Vrije Universiteit Brussel
Although heavily debated in academic literature, the causes and consequences of the inherent conflict of professionalism versus commercialism in audit firms are still undecided. It has been argued that the commercialisation process entered the audit profession; facing a culture shift from 'being a professional' to 'being profitable' and an organisational shift from 'small' professional partnerships to 'large' managed professional businesses. ...