The first author wishes to thank the Alberta Institute of Chartered Accountants and the J. D.
Muir Research Grant for funding part of this research. The authors thank David Cooper,
Yves Gendron, Joan Luft, Fred Phillips, associate editor Jean C. Bedard, session
participants at the Canadian Academic Accounting Association annual meeting and the
American Accounting Association annual meeting, and several anonymous reviewers for
comments on prior drafts of this research. The authors also wish to thank all of our
informants at the Canadian public accounting firms, who so generously donated their time
to assisting this research