2013
DOI: 10.1111/abac.12004
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Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988

Abstract: Research on the accounting profession considers the notion of boundaries a useful, albeit wide and elusive, concept. However, recent sociological and organizational research has sharpened the concept of boundaries to enable further examination of relational processes. In this paper, we draw on this research to advance our understanding of the process of constructing boundaries in auditing. In doing so, we focus on the unique institutional conditions in Spain during the period 1850-1988. This period witnessed t… Show more

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Cited by 9 publications
(5 citation statements)
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“…Research on masters‐level education considers the benefits of case‐based teaching pedagogy (Thaker, ) and research on doctoral‐level education investigates the impact of higher education policy changes (Heaney et al ., ). Emerging topics of interest include the performance of domestic versus international students (Phang et al ., ), the implications of IFRS for accounting education (Jackling et al ., ) and the effect of educational reforms (Carrera and Carmona, ; Heaney et al ., ).…”
Section: Resultsmentioning
confidence: 99%
“…Research on masters‐level education considers the benefits of case‐based teaching pedagogy (Thaker, ) and research on doctoral‐level education investigates the impact of higher education policy changes (Heaney et al ., ). Emerging topics of interest include the performance of domestic versus international students (Phang et al ., ), the implications of IFRS for accounting education (Jackling et al ., ) and the effect of educational reforms (Carrera and Carmona, ; Heaney et al ., ).…”
Section: Resultsmentioning
confidence: 99%
“…Moreover, the Spanish case is an interesting setting to examine the effect of audits and accruals quality on the private setting. Firstly, because of the relevance of SMEs in Spain (Huguet & Gandía, 2014); secondly, because of the relatively short tradition in the use of financial information and auditing (Carrera & Carmona, 2013), resulting in audits often not being demanded, but considered a legal obligation (Navarro & Martínez, 2004). For this reason, the role of audits in the Spanish SMEs setting is unclear, and more research is needed.…”
Section: Introductionmentioning
confidence: 99%
“…Such a strategy could help achieve the novelty requirement in a single country setting. Recent interesting examples of single country studies in the broad area of finance and accounting research are Carrera and Carmona () – Spain; Duong and Izan () – Australia; Hao et al . () – China; Min and Verhoeven () – Korea; Takeda and Wakao () – Japan; Tarca et al .…”
mentioning
confidence: 99%