Accounting Professionalism—They Just Don't Get It!

By A. Wyatt. 2004

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Auditors' Identification with Their Clients and its Effect on Auditors' Objectivity (2007, background): “Moreover, in his analysis of accounting professionalism, Arthur Wyatt (2004, 50) suggests “keeping the client happy and doing what was necessary to retain the client achieved prominence that did not exist prior to the advent of the successful consulting arms within the firms…… Healthy skepticism…”
What do we know about audit quality (2004, background): “While arguments can be made both for and against the provision of non-audit services, the fundamental benefit of banning non-audit services is getting auditors focused on their franchise and raison d’etre, which is the independent attestation of financial statements (Zeff, 2003; Wyatt, 2004).”
Ethical climate, organizational‐professional conflict and organizational commitment: A study of Chinese auditors (2009, background): “For example, it has often been suggested that accounting firms have become increasingly focused on commercialism over the last few decades (Zeff, 2003a, b; Wyatt, 2004; Sikka and Willmott, 1995; Lee, 1995; Hanlon, 1994; Sikka et al., 1989), and efforts have been made in recent years to counteract th”