Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?
The paper examines whether auditors’ identification with the organization or with the profession will influence the use of outcome knowledge when reviewing audits. In addition, the study examines whether the conflict between organizational identity and professional identity influences evaluators’ us...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2020-07-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9645.pdf
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| _version_ | 1818853111325786112 |
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| collection | DOAJ |
| description | The paper examines whether auditors’ identification with the organization or with the profession will influence the use of outcome knowledge when reviewing audits. In addition, the study examines whether the conflict between organizational identity and professional identity influences evaluators’ use of outcome knowledge. The study participants consisted of 63 auditing experts in managerial ranks. Auditors completed an instrument containing randomized audit review scenarios developed to evaluate the effects of identification and outcome knowledge on decisions. Results showed that organizational identification can minimize the effect of outcome knowledge on decisions while professional identification results in an increase in biases. |
| first_indexed | 2024-12-19T07:31:37Z |
| format | Article |
| id | doaj.art-5208f602f9c2429cba7d928ddf00d179 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-19T07:31:37Z |
| publishDate | 2020-07-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-5208f602f9c2429cba7d928ddf00d1792022-12-21T20:30:41ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012020-07-011815953254110.20869/AUDITF/2020/159/5329645Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?The paper examines whether auditors’ identification with the organization or with the profession will influence the use of outcome knowledge when reviewing audits. In addition, the study examines whether the conflict between organizational identity and professional identity influences evaluators’ use of outcome knowledge. The study participants consisted of 63 auditing experts in managerial ranks. Auditors completed an instrument containing randomized audit review scenarios developed to evaluate the effects of identification and outcome knowledge on decisions. Results showed that organizational identification can minimize the effect of outcome knowledge on decisions while professional identification results in an increase in biases. http://revista.cafr.ro/temp/Article_9645.pdf auditor judgement; organizational identification; professional identification; organizational-professional conflict; outcome knowledge; audit |
| spellingShingle | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? Audit Financiar auditor judgement; organizational identification; professional identification; organizational-professional conflict; outcome knowledge; audit |
| title | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? |
| title_full | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? |
| title_fullStr | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? |
| title_full_unstemmed | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? |
| title_short | Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? |
| title_sort | does identification with the firm and profession mitigate outcome effect on auditors decisions |
| topic | auditor judgement; organizational identification; professional identification; organizational-professional conflict; outcome knowledge; audit |
| url |
http://revista.cafr.ro/temp/Article_9645.pdf
|