Carlos Ramirez received his PhD in sociology in 2005 from the Ecole des hautes études en sciences sociales. He is also the holder of an agrégation de sciences sociales. Before joining the HEC faculty he was a research officer for 4 years at the Department of Accounting and Finance of the London School of Economics and Political Science. His research has been published both in leading sociology and accounting journals and is mainly concerned with the sociology and history of professional groups. The topics he is currently investigating include 1/the constitution of a transnational market for accounting and auditing services and its consequences for the national accountancy professions, with special reference to the role played by the Big multinational firms in the audit and accounting standards setting processes 2/the organization of Big multinational audit firms after the Enron scandal 3/the relevance of Bourdieu’s theory of domination for the study of organizational fields. He is also carrying out research, from a cultural history point of view, into the development of the notion of secrecy (secret des affaires) in the business community and its role in the evolution of capitalism in France during the 20th century.