Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385115166> ?p ?o ?g. }
- W4385115166 endingPage "92" @default.
- W4385115166 startingPage "73" @default.
- W4385115166 abstract "ABSTRACT This paper reviews and synthesizes the behavioral literature on the various antecedents of auditor identities and explains, through social identity theory, how they influence audit outcomes. We discuss the four identities most relevant to auditors (client, firm, team, and profession), first reviewing the psychology literature to describe each of these identities and then reviewing the auditing literature to understand how these identities emerge and impact audit quality. Overall, we find that whereas all four auditor identities have been examined in the literature, much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further, identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studies investigate whether multiple auditor identities interact to affect audit quality, which provides opportunities for future research with the hope that it can help the profession identify ways of improving audit outcomes." @default.
- W4385115166 created "2023-07-23" @default.
- W4385115166 creator A5051930780 @default.
- W4385115166 creator A5064114678 @default.
- W4385115166 creator A5069541975 @default.
- W4385115166 date "2023-09-01" @default.
- W4385115166 modified "2023-10-14" @default.
- W4385115166 title "Antecedents and Outcomes of Auditor Identities: Evidence from the Behavioral Literature and Directions for Future Research" @default.
- W4385115166 cites W102662756 @default.
- W4385115166 cites W1964902247 @default.
- W4385115166 cites W1970864063 @default.
- W4385115166 cites W1973310517 @default.
- W4385115166 cites W1978095993 @default.
- W4385115166 cites W1987560337 @default.
- W4385115166 cites W1989079068 @default.
- W4385115166 cites W1990317644 @default.
- W4385115166 cites W2005421370 @default.
- W4385115166 cites W2008105257 @default.
- W4385115166 cites W2008913498 @default.
- W4385115166 cites W2011610487 @default.
- W4385115166 cites W2016091108 @default.
- W4385115166 cites W2016912093 @default.
- W4385115166 cites W2018435289 @default.
- W4385115166 cites W2019262505 @default.
- W4385115166 cites W2019607238 @default.
- W4385115166 cites W2028958988 @default.
- W4385115166 cites W2030496784 @default.
- W4385115166 cites W2032497511 @default.
- W4385115166 cites W2037611905 @default.
- W4385115166 cites W2042762866 @default.
- W4385115166 cites W2047358923 @default.
- W4385115166 cites W2048523713 @default.
- W4385115166 cites W2049454430 @default.
- W4385115166 cites W2052290197 @default.
- W4385115166 cites W2056022648 @default.
- W4385115166 cites W2062610052 @default.
- W4385115166 cites W2063715850 @default.
- W4385115166 cites W2063819095 @default.
- W4385115166 cites W2066000095 @default.
- W4385115166 cites W2069019090 @default.
- W4385115166 cites W2069459533 @default.
- W4385115166 cites W2070985352 @default.
- W4385115166 cites W2077000463 @default.
- W4385115166 cites W2077273610 @default.
- W4385115166 cites W2081229662 @default.
- W4385115166 cites W2081441719 @default.
- W4385115166 cites W2085525634 @default.
- W4385115166 cites W2088331146 @default.
- W4385115166 cites W2089562851 @default.
- W4385115166 cites W2095033825 @default.
- W4385115166 cites W2095853895 @default.
- W4385115166 cites W2102756860 @default.
- W4385115166 cites W2109934984 @default.
- W4385115166 cites W2118771233 @default.
- W4385115166 cites W2122281343 @default.
- W4385115166 cites W2124544233 @default.
- W4385115166 cites W2125275681 @default.
- W4385115166 cites W2128833583 @default.
- W4385115166 cites W2130835527 @default.
- W4385115166 cites W2133004780 @default.
- W4385115166 cites W2133837128 @default.
- W4385115166 cites W2140719704 @default.
- W4385115166 cites W2143257316 @default.
- W4385115166 cites W2147602649 @default.
- W4385115166 cites W2153982505 @default.
- W4385115166 cites W2154542338 @default.
- W4385115166 cites W2158608575 @default.
- W4385115166 cites W2162140896 @default.
- W4385115166 cites W2195442433 @default.
- W4385115166 cites W2275880893 @default.
- W4385115166 cites W2312864901 @default.
- W4385115166 cites W2322401864 @default.
- W4385115166 cites W2382228577 @default.
- W4385115166 cites W2417610740 @default.
- W4385115166 cites W2560282354 @default.
- W4385115166 cites W2563980094 @default.
- W4385115166 cites W2588567828 @default.
- W4385115166 cites W2610458895 @default.
- W4385115166 cites W2611012775 @default.
- W4385115166 cites W2612770955 @default.
- W4385115166 cites W2622531150 @default.
- W4385115166 cites W2734677411 @default.
- W4385115166 cites W2746321924 @default.
- W4385115166 cites W2759497121 @default.
- W4385115166 cites W2785114834 @default.
- W4385115166 cites W2800646446 @default.
- W4385115166 cites W2883443974 @default.
- W4385115166 cites W2884488146 @default.
- W4385115166 cites W2889601339 @default.
- W4385115166 cites W2894918974 @default.
- W4385115166 cites W2906193569 @default.
- W4385115166 cites W2940154703 @default.
- W4385115166 cites W2963084016 @default.
- W4385115166 cites W2982023718 @default.
- W4385115166 cites W3002665462 @default.
- W4385115166 cites W3121272464 @default.
- W4385115166 cites W3121729755 @default.
- W4385115166 cites W3123873127 @default.