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The Audit Court Society: An Eliasian Framework for the Analysis of the Up-or-out System in PSFs

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... e.g. Picard, 2016;Stenger et al., 2017). However, the profession itself considers it a profession as do researchers (see e.g. ...
... Hence, the literature paints a relatively coherent picture, despite the variation of firms and locations studied 3 . Auditors are individuals who act in the name of the client (Anderson-Gough et al., 2000), fight for their own survival and reputation within the firm (Stenger et al., 2017;cf. Öhman et al., 2006), and work efficiently (Svanberg & Öhman, 2013) in order to be seen as a profitable investment by the partners (Stenger et al., 2017). ...
... Auditors are individuals who act in the name of the client (Anderson-Gough et al., 2000), fight for their own survival and reputation within the firm (Stenger et al., 2017;cf. Öhman et al., 2006), and work efficiently (Svanberg & Öhman, 2013) in order to be seen as a profitable investment by the partners (Stenger et al., 2017). However, there is still a prevailing discourse of professional independence (Anderson-Gough et al., 1998), and the function of the audit is rooted in auditor independence (Öhman et al., 2006;cf. ...
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