For the sake of serving the broader community: Sea piloting compared with auditing

Forsberg, Per; Westerdahl, Stig

doi:10.1016/j.cpa.2005.12.004

Cited by 10 publications

(10 citation statements)

References 14 publications

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“…These aspects are captured in auditing literature that discusses auditing and audit firms in terms of, for example, business and financial gain (cf. Kaplan, 1987;Hanlon, 1996;Gendron, 2002;Boyd, 2004;Forsberg and Westerdahl, 2007;Broberg, 2013), and costs, time efficiency, and effectiveness (e.g., Mullarkey, 1984;Cushing and Loebbecke, 1986;Bamber et al, 1989;Fischer, 1996;Hanlon, 1996;Myers, 1997;Manson et al, 2001;Power, 2003;Broberg, 2013;Broberg et al, 2016).…”

Section: Professional and Organizational Identities And Firm Process mentioning

confidence: 99%

Auditors’ professional and organizational identities and commercialization in audit firms

Broberg

Umans

Skog³

et al. 2018

AAAJ

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Purpose: This paper seeks to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors. Design/methodology/approach: The paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings: The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of "organizational professionalism." The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value: The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

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Section: Professional and Organizational Identities And Firm Process mentioning

confidence: 99%

Auditors’ professional and organizational identities and commercialization in audit firms

Broberg

Umans

Skog³

et al. 2018

AAAJ

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“…The market for audit services has shrunk, contributing to greater competition between audit firms (Beattie, Brandt, & Fearnley, 1999;Sweeney & Pierce, 2004). There has been increased commercialization within the audit profession (Clow et al, 2009;Guo, 2016;Shafer, 2009;Sweeney & McGarry, 2011), which has arguably changed the nature of the audit profession (Forsberg & Westerdahl, 2007). The change from five to four audit firms has been described as the "most momentous event in a long gradual change from traditional professional values towards more commercial concerns over the last decades" (Carrington, Johed, & Öhman, 2011, p. 1).…”

Section: Significant Changes In Recent Decadesmentioning

confidence: 99%

“…According to Guo (2016), it is not only the audit practice that has changed due to this commercialization but also the identity of individual auditors and the profession as a whole. Forsberg and Westerdahl (2007) stated that "the auditor has become a businessman". 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.…”

Section: Significant Changes In Recent Decadesmentioning

confidence: 99%

“…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). There are clearly indications and concerns that the changes in the auditor's environment may also influence the auditor.…”

Section: Significant Changes In Recent Decadesmentioning

confidence: 99%

“…Prior research has argued that the auditor has become a businessperson (Forsberg & Westerdahl, 2007). Is this really the case?…”

Section: Who Is the Auditor?mentioning

confidence: 99%

See 2 more Smart Citations

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

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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.

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Corporate governance influencing compliance with the Swedish Code of Corporate Governance

Tagesson

Collin²

2015

Int J Discl Gov

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For the sake of serving the broader community: Sea piloting compared with auditing

Cited by 10 publications

References 14 publications

Auditors’ professional and organizational identities and commercialization in audit firms

Auditors’ professional and organizational identities and commercialization in audit firms

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

Corporate governance influencing compliance with the Swedish Code of Corporate Governance

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