changes in the accounting profession, such as the emergence of multidisciplinary firms and the commodification of financial auditing. All inter- views were tape recorded and transcribed, and were conducted by one, or two of the authors. Several themes discussed with the interviewees relate to accountant ethics, such as the core values of the accounting profession and their point of view regarding the proposal (June 2000) of the US SEC to adopt more rigorous standards of auditor independence (SEC, 2000a)