Trustee companies in with a chance of making celibacy hereditary: from the old Rule in Strong v Bird to the new science of cryopreservation via a vital distinction obvious to osculating schoolboys but not to the normally perceptive Courts of Jersey and the Isle of Man. Whether 'piercing the corporate veil' is the only way of piercing the corporate veil

The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

“…From the above discussion it is clear that there are two sides to auditing. Even though auditors do not perceive a conflict (Bamber & Iyer, 2002;Broberg, 2013;Broberg et al, 2018), both sides of auditing can be assumed to influence how auditors perceive and understand auditor work as well as the activities they carry out -which, according to the basic assumptions of this dissertation, is what defines an auditor (Molloy & Graham, 2013;Rooney et al, 2012). It would therefore be reasonable to assume that there are also two sides to the auditor.…”

“…Motivational drivers are important when exploring the concept of the auditor since, according to motivated reasoning theory, our cognitive processes are biased by wants, needs, and beliefs, i.e., motivation (Kunda, 1990). This means that what we believe is fun and motivating influences what we do, and thereby also who we are (Molloy & Graham, 2013).…”