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Auditors’ identification with their clients: Effects on audit quality
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2015 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 47, no 4, 395-408 p.Article in journal (Refereed) Published
Abstract [en]

Although client familiarity is desirable from the auditor's perspective, identifying with clients threatens auditor objectivity. This study examines the extent to which non-Big 4 auditors identify with clients, the effect of auditor–client identification on auditors' client acquiescence to client-preferred treatment, and, finally, whether the harmful effects of auditor–client identification can be extended to a broader set of reduced audit quality acts. The responses of 141 practicing auditors at non-Big 4 firms in Sweden support our theoretical predictions. We find that auditors tend to identify with their clients, and that an auditor who identifies relatively more with a client is more likely to acquiesce to client-preferred treatment and to commit reduced audit quality acts. While previous research has considered only Big 4 firms, the current findings suggest that the problems with auditor identification with clients also hold for non-Big 4 auditors.

Place, publisher, year, edition, pages
2015. Vol. 47, no 4, 395-408 p.
Keyword [en]
Auditor objectivity, Client identification, Professional identification, Auditors' client acquiescence, Reduced audit quality acts, Non-Big 4 auditors, Sweden
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:miun:diva-26609DOI: 10.1016/j.bar.2014.08.003ISI: 000366445500004Scopus ID: 2-s2.0-84948068190OAI: oai:DiVA.org:miun-26609DiVA: diva2:885038
Available from: 2015-12-17 Created: 2015-12-17 Last updated: 2016-01-07Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf