hkr.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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
Commercialization of audit firms and auditors' subjective well-being
Spanien.
Jönköpings universitet.
Linköpings universitet.
Kristianstad University, Faculty of Business.
Show others and affiliations
2020 (English)In: Meditari Accountancy Research, ISSN 2049-372XArticle in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors' subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor's identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms. Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes. Findings The authors show that commercial orientation can have a positive effect on auditors' SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms. Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

Place, publisher, year, edition, pages
2020.
Keywords [en]
Sweden, Commercialization, Subjective well-being, Big 4, Auditor, Audit firm, Orientations
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-20478DOI: 10.1108/MEDAR-10-2018-0384ISI: 000515891800001OAI: oai:DiVA.org:hkr-20478DiVA, id: diva2:1414312
Available from: 2020-03-12 Created: 2020-03-12 Last updated: 2020-03-12Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full text

Search in DiVA

By author/editor
Broberg, Pernilla
By organisation
Faculty of Business
In the same journal
Meditari Accountancy Research
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 9 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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