The influence of clients on the social identities within the audit profession

Sylvander, Johanna

doi:10.3384/diss.diva-164026

Cited by 1 publication

(2 citation statements)

References 122 publications

(311 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…But there are also researchers who state that this is not a contemporary phenomenon, and that auditing has always been "a business" (Power, 2003, p. 382) "about serving the paying client" (Anderson-Gough et al, 2000, p. 1169. However, contemporary research has argued that the current audit labour market consists of profit-maximizing firms with up-or-out motivational systems that foster business-oriented auditors with a "non-interest" in the public interest (Sylvander, 2020). Prior researchers have identified the risk of audit firms becoming commercial firms seeking profit rather than focusing on professional assurance services (e.g., Anderson-Gough et al, 2002;Forsberg & Westerdahl, 2007), claiming that this could threaten auditors' independence and their ability to protect stakeholders' interests (Sori, Karbhari, & Mohamad, 2010).…”

Section: Significant Changes In Recent Decadesmentioning

confidence: 99%

“…Recent research has also argued that the current audit labour market consists of profitmaximizing firms with up-or-out motivational systems that foster business-oriented auditors with a "non-interest" in the public interest (Sylvander, 2020). However, even though this dissertation shows that the auditor is more motivated by contributing to the client than to society, which is in line with prior research that has argued that the auditor finds it more attractive to be a creative business consultant than a sceptical guardian of the market (Broberg, 2013), this does not mean that the auditor does not have an interest in the public interest.…”

Section: Who Is the Auditor?mentioning

confidence: 99%

See 1 more Smart Citation

The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

Gertsson

2021

FiF-avhandling - Filosofiska Fakulteten – Linköpings Universitet

View full text Add to dashboard Cite

The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors' environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today's auditor is and what today's auditor does.

show abstract

Section: Significant Changes In Recent Decadesmentioning

confidence: 99%

Section: Who Is the Auditor?mentioning

confidence: 99%