Auditors' Professional Identities: Review and Future Directions*

Abstract

Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities. This journey is organized based on employee level, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager-, and partner-level work at auditing firms, to the level of those who leave professional service firms to pursue other work. Our analysis highlights the importance of acquiring soft skills over technical training in identity building, including the ability to incorporate unwritten rules and norms of professionalism that persist throughout professional careers. Our review reveals a scarcity of studies on the identity formation of managers. We also question the relevance of the literature on the socialization of staff auditors and partners and the impact on their identity. Critically, prior literature on auditor professional identity has emphasized one type of practitioner and setting-Western, urban, and Big 4 oriented-to the exclusion of other sites and perspectives. This emphasis has led to a disconnect between the extant research and the diversity of the realities in which auditing practices and auditors evolve. Thus, this review recognizes a need for new research directions and calls for research on professional services firms outside the Big 4 and in new and emerging markets. In addition, it advocates a greater focus on individuals and groups that have been excluded from prior research as the face of the profession changes.

Strangers in the city: Spacing and social boundaries among accountants in the global city

“…In recent years, attention is paid to accountants' identity construction, especially in the context of Big 4 firms (Stack & Malsch, 2022; Tomo & Spanò, 2020). These studies show how shifts in professional archetypes and roles in Big 4 firms, recruitment, training, mentoring, promotion, and formal or informal socialization are key sources of professional identity (Alvesson & Willmott, 2002; Anderson‐Gough et al, 2000, 2005; Bévort & Suddaby, 2016; Brouard et al, 2017; Suddaby et al, 2007, 2015).…”

“…Identity work is also relational, helping us to make sense of how we are similar to or different from other accounting professionals (Carmona & Ezzamel, 2016; Guo, 2018; Stack & Malsch, 2022). Thus, identity work is not limited to situating oneself or making sense of one's position within the profession, but also relates to assigning others to social spaces, simultaneously constructing or challenging inclusion/exclusion boundaries.…”

“…Our sense of professional identity is also understood vis‐à‐vis the professional group we consider ourselves to belong to (Cooper & Robson, 2006). We shape, present, and express our professional identity around “what is considered appropriate and desirable within that group” (Stack & Malsch, 2022, p. 1). Those norms create certain differentiation and privilege mechanisms.…”

“…Hierarchies and rankings are part of nearly all aspects of professional accountants' identities. For example, the literature shows that the firm provides a better sense of belonging to accounting professionals than professional bodies (Cooper & Robson, 2006; Stack & Malsch, 2022). This creates differentiation and ranking based on working in Big 4 firms, for example, versus small or medium‐sized firms (Covaleski et al, 1998).…”

“…The focus on spacing processes in Dubai provides rich contributions to research exploring the complex ways in which accountants manage their professional identities, while simultaneously constructing social boundaries between different groups in the context of globalization (Annisette, 2017; Annisette & Trivedi, 2013; Barrett et al, 2005; Bévort & Suddaby, 2016; Gendron & Spira, 2010; Guo, 2018; Stack & Malsch, 2022). The findings show that boundary construction and contemporary accountants' identity formations are based largely on anxieties and “fear of the Other” formed through cognitive spacing in the global city.…”