IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxiiiy2020i1p565-586.html
   My bibliography  Save this article

Auditors’ Career Development and Personal Identity Crisis

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.ersj.eu/journal/1572/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    2. David Courpasson, 2013. "On the Erosion of 'Passionate Scholarship'," Post-Print hal-02313064, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J., 2007. "The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 378-398, December.
    2. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    3. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    4. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    5. Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
    6. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
    7. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
    8. Nigam, Nirjhar & Benetti, Cristiane & Johan, Sofia A., 2020. "Digital start-up access to venture capital financing: What signals quality?," Emerging Markets Review, Elsevier, vol. 45(C).
    9. Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
    10. Philip R. Beaulieu, 1994. "Utilisation par les prêteurs commerciaux de l'information comptable en interaction avec la crédibilité de la source," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 587-623, March.
    11. Audrey Wen-Hsin Hsu & Chih-Hsien Liao, 2023. "Auditor industry specialization and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 60(2), pages 607-641, February.
    12. de Kok, Ties, 2019. "Essays on reporting and information processing," Other publications TiSEM 468fd12b-19c0-4c7b-a33a-6, Tilburg University, School of Economics and Management.
    13. Philip R. Beaulieu, 1994. "Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 557-585, March.
    14. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
    15. Krumwiede, Kip R. & Swain, Monte R. & Thornock, Todd A. & Eggett, Dennis L., 2013. "The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures," Advances in accounting, Elsevier, vol. 29(2), pages 205-217.
    16. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    17. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    18. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
    19. Jagdish PATHAK & Mary LIND & Mohammad ABDOLMOHAMMADI, 2010. "E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 5-20.
    20. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxiii:y:2020:i:1:p:565-586. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.