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Auditors’ Career Development and Personal Identity Crisis

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  • Joshua Onome Imoniana
  • Bernardete Bezerra Silva Imoniana

Abstract

Purpose: The paper investigates the socially constructed experience of identity crisis of the former big 4 auditors from Brazil. Design/Methodology/Approach: Interpretatively guided by discourse analysis, the data base consists of results from interviewing five former senior managers and an active audit partner. Findings: Former auditors bear grudges for a less humanistic environment of the audit firm. Also, frustration is felt about levels of ethical misconduct in their new organization. Practical Implications: Auditors face barriers as they try to maintain their sense of integrity and their ethical values, thereby creating an identity crisis. Originality/Value: Analysis of the identity crisis posit the light at the end of the tunnel as audit firms now look at the career plans with care in as much as rethinking the benefits for them.

Suggested Citation

  • Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020. "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 565-586.
    • Handle: RePEc:ers:journl:v:xxiii:y:2020:i:1:p:565-586
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    References listed on IDEAS

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    1. David Courpasson, 2013. "On the Erosion of 'Passionate Scholarship'," Post-Print hal-02313064, HAL.
    2. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
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    Cited by:

    1. Washington Lopes Silva & Joshua Onome Imoniana, 2021. "Auditing as an effective mean of communication on environmental, social and governance issues in Brazil," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 103-122, September.
    2. Joshua Onome Imoniana & Washington Lopes Silva & Luciane Reginato & Valmor Slomski & Vilma Geni Slomski, 2020. "Sustainable Technologies for the Transition of Auditing towards a Circular Economy," Sustainability, MDPI, vol. 13(1), pages 1-23, December.

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    More about this item

    Keywords

    Auditor; Career Development; Big 4; Personal Identity Crisis; Discourse Analysis; Brazil.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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