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Auditing auditor identities: Auditor attributes, professional and commercial orientations, and the implications for audit practice
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Currently, auditors face changes in the auditing industry, which has increased the focus on marketing activities. Despite professional ideals, an increase in the commercialization of audit firms has been observed, shaping the identity of the auditor. Auditor identity has been found to be a driver for commercialization, but certain studies find commercialization to be negative for audit practice. We argue that individual auditor attributes can explain orientations in the auditor identity, which in turn could have implications for audit practice. The purpose of this study is to describe and analyze how auditor attributes are related to professional and commercial orientations, and how the various orientations are related to audit practice.

The theories used in this study are agency theory, social identity theory, and the theory of professions. We employ a quantitative survey method, with a questionnaire sent out by e-mail including questions about attributes, professional and commercial orientation, and reduced audit quality acts.

Our results indicate that a positive relation to professional orientation exists for attributes adaptability and marketing skills. A positive relation for commercial orientation exists for the attribute marketing skills, while a negative relation exists for communication skills. Our results suggest that commercial orientation has a positive relation to auditors’ propensity to engage in RAQ acts. We find that knowledge has a negative relation to RAQ acts. A weak positive relation exists between adaptability and RAQ acts. The degree to which these results explain professional and commercial orientation and RAQ acts is small, why more research is needed.

Place, publisher, year, edition, pages
2018. , p. 91
Keywords [en]
Auditor identity, attributes, professional orientation, commercial orientation, audit practice, RAQ acts
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18266OAI: oai:DiVA.org:hkr-18266DiVA, id: diva2:1222863
Subject / course
Företagsekonomi
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-06-28 Created: 2018-06-23 Last updated: 2018-06-28Bibliographically approved

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41ce0ffe66250b6bfcd26e17a90bb8d730d52fcc2b923db46c3a64fcf3c700fdb99c2bd6f27576737f7f2b40b29c535d33e30d2743a0659145544fff2a769b30
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
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