The article provides a broad summary of prior audit firm culture and governance research with an additional focus on areas for future research. This literature review is important for accounting firms considering or expanding quality-oriented tone at the top initiatives. In addition, this review of accounting firm governance structures includes methods for accounting firms to mold, mentor, manage, train and reward employees to improve firm performance and audit quality.
Jenkins, J.G., D.R. Deis, J.C. Bedard, and M.B. Curtis. 2008. Accounting Firm Culture and Governance: A Research Synthesis Behavioral Research in Accounting 20 (1): 45-74.