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Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity

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  • Danielle E. Warren

    (The State University of New Jersey)

  • Miguel Alzola

    (Fordham University)

Abstract

We conceptualize threats to auditor independence as conflicts of social identity rather than interest and hypothesize that the greater the saliency of the professional identity among auditors, the more likely the auditor will engage in independent decision-making. Furthermore, we assert that saliency of non-professional identities and weakness of the professional image threaten independence. We hypothesize that a return to the traditional will relate positively to the saliency of the professional identity among auditors and ultimately, to independent decision-making. Actions for re-establishing the external image of the profession are drawn from historical references to the traditional image.

Suggested Citation

  • Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
    • Handle: RePEc:spr:grdene:v:18:y:2009:i:1:d:10.1007_s10726-008-9123-0
    DOI: 10.1007/s10726-008-9123-0
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    References listed on IDEAS

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    2. Antle, R, 1984. "Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 1-20.
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    Cited by:

    1. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    2. Miguel Alzola, 2017. "Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability," Journal of Business Ethics, Springer, vol. 140(4), pages 705-721, February.
    3. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "Ethics and internal audit: Moral will and moral skill in a heteronomous field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 181-196.

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