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The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client-provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.

PurposeThe authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.Design/methodology/approachThe authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.FindingsThe authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.Originality/valueThe authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Public accounting firms must balance conflicting goals, including returning a profit for their owners (commercialism) and serving the public interest (professionalism). However, little is known about how these firms address this conflict and how it impacts financial performance. This study examines how accounting firms identify themselves in their mission statements through communicating their commercial or professional orientation. Our results suggest mission statements vary based on the service line from which accounting firms derive the majority of their revenue and firm size. The mission statements of Tax and Management Advisory Services-dominant firms include more references to the commercial aspects of the public accounting enterprise, while Auditing and Accounting firms focus more on the professional aspects. Additionally, smaller ( larger ) firms are more likely to have mission statements that use language consistent with a professional ( commercial ) identity. We also find that commercialism-oriented components are positively associated with firm revenue growth and professionalism-oriented components are associated with lower revenue generation. We contribute to the mission statement literature by highlighting the association between mission statements and firm performance and to the accounting literature by providing empirical evidence of the role of mission statements in establishing the tone at the top of public accounting firms.

Purpose>This paper aims to extend our understanding of how mid-tier firm auditors legitimise and institutionalise the logic of commercialism within their profession. This paper is responsive to research that shows how Big Four auditors have restructured the market and re-cast the relationality between the two logics to forge an identity that suits them commercially. Such research provides insight into auditor agency and intentionality, illustrating how auditors maintain and indeed grow their status and role within society.Design/methodology/approach>Semi-structured interviews with audit executives situated in a strategically challenging regulatory context are interpreted through a theoretical framework developed from institutional complexity theory, coupled with the understanding that institutional logics are a socially constructed phenomenon.Findings>Mid-tier auditors appear to be as commercially orientated as their Big Four counterparts, expressing the logics of professionalism and commercialism as highly complementary. In response to competitive pressures and the difficulty of replicating the multi-disciplinary practice business model of the Big Four, mid-tier auditors present a competitive and contrasting identity as “more devoted experts”, using various legitimation techniques and “heroic” representations. This identity representation is strategic, allowing them to forge a consistent and coherent “collective identity defining story” designed to counter the “versatile expert” identity of the Big Four and establish social legitimacy with their potential client base.Originality/value>These findings contribute to our understanding of how mid-tier auditors are “catching up” to the Big Four in the construction of their commercial business model. By shedding light on the rhetoric and “identity experimentation” of auditors, the findings can aid legislators and regulators to exercise democratic control over the profession and promulgate regulations that better align auditors’ interests with the public interest. As regulators encourage mid-tier firms to compete with the Big Four and lower supply concentration in the market, this study believes the tensions inherent in the logics, as well as the strategic necessity for firms to represent themselves in a favourable manner, will become more prominent.

Widespread selective reporting of research results means we don’t know the true benefits and harms of prescribed drugs. Peter Gøtzsche and Anders Jørgensen describe their efforts to get access to unpublished trial reports from the European Medicines Agency

Background There has been little examination of consumer attitudes towards the commercial advertising of healthcare services in Australia and how marketing is used by consumers in their health decision-making. In this research, we examined how consumers reported commercial advertising helped them to understand the health services available to them and the influence that marketing had upon their choices. Methods A survey instrument using a Likert scale to indicate agreement or disagreement with 21 questions was developed using qualitative interviews before being distributed online within Australia. Sampling of participants was stratified by age, gender and location. The results were subjected to statistical analysis with Spearman Rank Correlation test being used for bivariate analysis. Results One thousand five hundred sixty-four complete surveys were collected. The results revealed certain consumer beliefs, for example; the title of ‘Dr’ was believed to indicate skill and high levels of training (81.0%), with 80.3% agreeing incorrectly that use of the title was strictly regulated. Participants reported to have a higher confidence in their own abilities (71.2%) than the public (52.8%) in assessing health advertising. The level of self-confidence increased with higher education level and decreased by age ( p  < 0.05). Testimonials were reported to be lacking in reliability (67.7%) and that they should not be used in healthcare in the same manner as they are used in other industries. Only 44.8% of participants reported that they felt confident to spot a review that was not written by a genuine user of a service. Conclusions The data demonstrated that many health consumers felt that while commercial health advertising was helpful, it was also confusing, with many participants also holding mistaken beliefs around other elements of commercial health advertising. While the advertising of healthcare services might have educational effects and be superficially empowering, advertising is primarily intended to sell, not educate. This research demonstrates that there is significant potential for healthcare advertising to mislead. Future developments in regulatory health advertising policy, and the related ethical frameworks developed by professional healthcare associations, need to consider how the consumers of healthcare services might be better protected from misleading and predatory advertising practices.

The Along digital SEL product marketed to teachers by Gradient Learning and the Chan Zuckerberg Initiative (CZI) promises to help teachers establish strong relationships with their students via an exchange of personal reflections. In so doing, it collects intimate personal information from students about their lives. Faith Boninger and Alex Molnar explain how the legal documents that govern Gradient’s retention and use of students’ data allow Gradient to retain students’ de-identified data in perpetuity and use it for unknown purposes. They explain the privacy and other threats associated with de-identified data, and warn against allowing education technology providers — particularly Gradient and the Chan Zuckerberg Initiative — unfettered use of it.

Commercialisation and consumerism have had lasting and profound effects upon the nature of oral health and how dental services are provided. The stigma of a spoiled dental appearance, along with the attraction of the smile as a symbol of status and prestige, places the mouth and teeth as an object and product to be bought and sold. How the dental profession interacts with this acquired status of the mouth has direct implications for the professional status of dentistry and the relationship between the profession and society. This essay examines the mouth’s developing position as a symbol of status and prestige and how the dental profession’s interaction and response to this may have important effects on the nature of dentistry’s social contract with society. As rates of dental disease reduce in higher socioeconomic groups, dentistry is experiencing a reorientation from being positioned within a therapeutic context, to be increasingly viewed as body work. This is not in of itself problematic; as a discipline dentistry places a very high value upon the provision of enhanced or improved aesthetics. This position changes when the symbolic exchange value of an aesthetic smile becomes the main motivation for treatment, encouraging a shift towards a commercialised model of practice that attenuates professional altruism. The dental profession should not welcome the association of the mouth as a status and prestige symbol lightly; this article examines how this paradigm shift might impact upon the social contract and dentistry’s professional status.