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Auditors’ professional and organisational identities and perceived commercialisation in audit firms
Högskolan Kristianstad, Avdelningen för Ekonomi.
Högskolan Kristianstad, Avdelningen för Ekonomi. (Corporate Governance)ORCID iD: 0000-0002-8938-2150
2014 (English)Conference paper, Abstract (Refereed)
Abstract [en]


The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.


The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.


Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).


The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.

Place, publisher, year, edition, pages
Keyword [en]
Auditor, Commercialisation, Professional identity, Organisational identity, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
URN: urn:nbn:se:lnu:diva-37597OAI: diva2:754745
European Accounting Association 37th Annual Congress, Tallinn, Estonia, May 21-23, 2014
Available from: 2014-10-12 Created: 2014-10-10 Last updated: 2014-10-28Bibliographically approved

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