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  • 1.
    Carrington, Thomas
    et al.
    Uppsala universitet, Sweden.
    Johansson, Tobias
    Örebro universitet, Sweden.
    Johed, Gustav
    Stockholms universitet, Sweden.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed)
    Abstract [en]

    Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1,646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism–commercialism tension; these are the respective emphasis on independence enforcement and client commitment.

  • 2.
    Svanberg, Jan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Does charismatic client leadership constrain auditor objectivity?2017In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, p. 103-118Article in journal (Refereed)
    Abstract [en]

    This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers’ identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client’s organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.

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  • en-US
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