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The Influence of Non-audit Services on the DE professionalization in Public Accounting

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DOI: 10.23977/WTED2020.015


Miao Chen

Corresponding Author

Miao Chen


The rapid development of market economy brings about the marketing expanding of non-audit services, which leads to a heated discussion inside and outside about the profession on the non-audit services as one of the causes to the deprofessionalization of public accounting. Based on the opinions of T.J. Fogarty’s the Bloom Is Off the Rose: Deprofessionalization in Public Accounting, how the non-audit services leads to the deprofessionalization in public accounting can be explained from four dimensions: specialized knowledge, industrial community, self-regulation, practitioner autonomy, four of which refer to T.J. Fogarty’s five dimensions [1]. The deprofessionalization in public accounting will further influence the social interests. The paper will also provide a guess about the future trend of deprofessionalization in public accounting.


Public accounting, non-audit services, deprofessionalization, auditing

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