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The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
Stockholm Business School, Stockholm University, Stockholm, Sweden .
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0002-3922-578X
Stockholm School of Economics, Stockholm, Sweden .
Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden .
2019 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed) Published
Abstract [en]

Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominately served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors, and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.

Place, publisher, year, edition, pages
John Wiley & Sons, 2019. Vol. 36, no 2, p. 1077-1097
Keywords [en]
Auditing profession, Clients, Institutional Compliance, Institutional Convergence, Professional commitment, Client commitment
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-68556DOI: 10.1111/1911-3846.12456ISI: 000475700800017OAI: oai:DiVA.org:oru-68556DiVA, id: diva2:1240428
Available from: 2018-08-21 Created: 2018-08-21 Last updated: 2019-08-12Bibliographically approved

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Johansson, Tobias

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf