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The auditor as consigliere in family firm
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).ORCID iD: 0000-0001-5098-1618
Linnaeus University.
Linnaeus University.
Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
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2017 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, 2-20 p.Article in journal (Refereed) Published
Abstract [en]

Purpose - The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying. Design/methodology/approach - The concept is tested through a survey conducted on 309 Swedish auditors. Findings - The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function. Research limitations/implications - The survey is limited in response rate and in separating governance situations from consigliere functions. Practical implications - With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity. Social implications - Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors. Originality/value - The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

Place, publisher, year, edition, pages
2017. Vol. 7, no 1, 2-20 p.
Keyword [en]
Corporate governance, Auditor, Advice
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-16704DOI: 10.1108/JFBM-08-2016-0019ISI: 000399075700001OAI: oai:DiVA.org:hkr-16704DiVA: diva2:1094075
Available from: 2017-05-09 Created: 2017-05-09 Last updated: 2017-05-09Bibliographically approved

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Citation style
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