Key points are not available for this paper at this time.
Mark A. Covaleski, Mark W. Dirsmith, James B. Heian, Sajay Samuel, The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms, Administrative Science Quarterly, Vol. 43, No. 2, Special Issue: Critical Perspectives on Organizational Control (Jun., 1998), pp. 293-327
Covaleski et al. (Mon,) studied this question.