Auditors' Professional Identities: Review and Future Directions*

IF 1.6 Q3 BUSINESS, FINANCE
Ryan Stack, Bertrand Malsch
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引用次数: 0

Abstract

Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities. This journey is organized based on employee level, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager-, and partner-level work at auditing firms, to the level of those who leave professional service firms to pursue other work. Our analysis highlights the importance of acquiring soft skills over technical training in identity building, including the ability to incorporate unwritten rules and norms of professionalism that persist throughout professional careers. Our review reveals a scarcity of studies on the identity formation of managers. We also question the relevance of the literature on the socialization of staff auditors and partners and the impact on their identity. Critically, prior literature on auditor professional identity has emphasized one type of practitioner and setting—Western, urban, and Big 4 oriented—to the exclusion of other sites and perspectives. This emphasis has led to a disconnect between the extant research and the diversity of the realities in which auditing practices and auditors evolve. Thus, this review recognizes a need for new research directions and calls for research on professional services firms outside the Big 4 and in new and emerging markets. In addition, it advocates a greater focus on individuals and groups that have been excluded from prior research as the face of the profession changes.

审计师的职业身份:回顾与未来方向*
借助定性的实地研究,本文献综述综合了有关职业认同形成的研究。这段旅程是根据员工级别组织的,从招聘前的曝光阶段,到审计公司的员工、经理和合伙人级别的工作,再到离开专业服务公司从事其他工作的员工级别。我们的分析强调了在身份塑造方面,获得软技能比技术培训更重要,包括将贯穿整个职业生涯的不成文规则和专业规范纳入其中的能力。我们的研究表明,关于管理者身份形成的研究很少。我们还质疑有关工作人员审计员和合伙人社会化及其对其身份的影响的文献的相关性。至关重要的是,先前关于审计师职业认同的文献强调了一种类型的从业者和环境——西方、城市和四大导向——而排除了其他场所和视角。这种强调导致了现有研究与审计实践和审计人员发展的现实多样性之间的脱节。因此,本综述认识到需要新的研究方向,并呼吁对四大之外的专业服务公司以及新兴市场的专业服务公司进行研究。此外,随着专业面貌的变化,它提倡更多地关注那些被排除在先前研究之外的个人和群体。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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