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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 Actions for re-establishing the external image of the profession are drawn from historical references to the traditional image.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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    1. Gary Kleinman & Dan Palmon, 2000. "A Negotiation-Oriented Model of Auditor-Client Relationships," Group Decision and Negotiation, Springer, vol. 9(1), pages 17-45, January.
    2. Antle, R, 1984. "Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 1-20.
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    5. Reiter, Sara Ann & Williams, Paul F., 2004. "The Philosophy and Rhetoric of Auditor Independence Concepts," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 355-376, July.
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    7. Gary Kleinman & Dan Palmon & Picheng Lee, 2003. "The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams," Group Decision and Negotiation, Springer, vol. 12(1), pages 57-84, January.
    8. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
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    Cited by:

    1. 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.
    2. 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.
    3. 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.

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