Although an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and medium-sized audit firms deal with professional and commercial logic for sense-making and legitimisation of their strategies and practices to remain sustainable, particularly as audit practices, in a changing environment. The study focuses on a specific change event, namely a change in legislation that resulted in mandatory audit relief for certain small and medium-sized enterprises. Following a multiple-case study design, a qualitative research approach was used to show that small and medium-sized audit firms responded to a threat to their sustainability in an environment transformed by new legislation, by broadening the service offerings which coincided with selective adoption of practices related to commercial logic. Those retaining a more focused professional orientation had a positive outlook on the sustainability of their audit practices.

中文翻译：

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选定的中小型审计公司的制度逻辑和可持续性

尽管存在关于大型审计公司的大量研究，但对小型审计公司的研究却很少。这项研究调查了中小型审计公司如何处理专业和商业逻辑，以使他们的战略和实践合理化并使其合法化，从而在不断变化的环境中（尤其是作为审计实践）保持可持续性。该研究集中于一个特定的变更事件，即立法变更，导致对某些中小企业的强制性审核减免。经过多案例研究设计之后，采用了定性研究方法，表明中小型审计公司在新法规转变的环境中应对了对其可持续性的威胁，通过扩展与选择性采用与商业逻辑相关的实践的服务范围。那些保持更加专注的职业导向的人对其审计实践的可持续性抱有积极的看法。