This literature review synthesizes research on whether auditors’ commercial activity conflicts with professional obligations, or whether the two can coexist and even reinforce each other through firm-level quality controls. It frames the debate between the “trade‑off” view, where commercialism undermines professionalism, and an alternative perspective that highlights complementary roles of both logics in audit practice.
The review also traces the evolution of organizational control in public accounting firms, from collegial autonomy to more formal structures, and considers how mechanisms such as technical consultations may help align commercial goals with high audit quality and engagement efficiency.
Based on gaps in prior evidence, the authors call for empirical tests linking auditors’ commercial activity to individual performance evaluations, promotion decisions, and indicators of audit quality, expecting that commercial efforts can be rewarded without compromising quality.
