Socialization is not constrained to periods of
formal training; it continues throughout the life and
career of the individual, although the context may
change (Fogarty, 1992). Older members’ mindset is
likely to be impacted, to some extent, by the shifting
discursive context surrounding the accounting discipline
(Foucault, 1975), and also by the organizational
parameters (e.g. partner-compensation
scheme; formal policies) of the firm(s) in which they
worked (Gendron, 2002). Nevertheless, as highlighted
by Freidson (2001), knowledge and values
communicated early in one’s career may be quite
ingrained within the mind; older members may
therefore be more committed to the principle of
auditor independence than youngsters. In the light
of all this we developed the following hypothesis: