“…The routinisation of compliance is consistent with research towards the more general trend in accounting standards and financialisation in which the logic of assessment is applied in a formulaic way (Davis & Pesch, 2013 ;Gabbioneta et al, 2013;Sikka, 2010). Within this imputed form of naturalness and normality, and in line with the critical accounting literature on the individual's choice to offend (Greve et al, 2010;Power et al, 2013;Cooper et al 2013;Choo & Tan, 2007;Power et al, 2013), people's crime propensities are triggered into action by interacting with moral rules and levels of sanctions that exacerbate their moral vulnerability (Ashforth & Anand, 2003;Lokanan, 2015b, Murphy & Free, 2016Ramamoorti, 2008). As was highlighted in various testimonies to the PCBS, circumventing these rules becomes part of the game (Braithwaite, 2013), in that they do not appear to be complex (Neu et al, 2013b), and, as such, the rule violation occurs on a routine basis (Ashforth & Anand, 2013) and their enforcement becomes so taken-for-granted that they do not merit any serious attention (Williams, 2013;Sikka, 2015).…”