How do auditors navigate conflicting logics in everyday practice?

Show simple item record Barac, Karin Gammie, Elizabeth Howieson, Bryan Van Staden, Marianne 2020-05-21T07:59:08Z 2020-05-21T07:59:08Z 2019
dc.description.abstract Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 auditors) navigate conflicting logics in their everyday practice. The study follows a qualitative approach and is based on views of multiple role players in the audit process of complex companies in Australia, South Africa and the United Kingdom. The study examines auditors’ decision-making involving experts, rotating partners/firms and meeting regulatory inspection requirements. The study adds to the emerging debate around logic multiplicity at the institutional “coalface” by showing that auditors use balancing mechanisms (segmenting, assimilating, bridging and demarcating) to navigate and make sense of coexisting (professional, commercial and accountability) logics. Views of non-auditor role players, mostly overlooked in by institutional research at micro-levels, challenge the institutionalisation of connected logics and question the influence on audit quality. en_ZA
dc.description.department Auditing en_ZA
dc.description.librarian am2020 en_ZA
dc.description.uri en_ZA
dc.identifier.citation Barac, K., Gammie, E., Howieson, B. et al. 2019, 'How do auditors navigate conflicting logics in everyday practice?', Professions and Professionalism, vol. 9, no. 3, art. e2916, pp. 1-23. en_ZA
dc.identifier.issn 1893-1049 (online)
dc.identifier.other 10.7577/pp.2916
dc.language.iso en en_ZA
dc.publisher OsloMet en_ZA
dc.rights Professions and Professionalism is an open access journal. en_ZA
dc.subject Institutional logics en_ZA
dc.subject Audit quality en_ZA
dc.subject Audit experts en_ZA
dc.subject Firm rotation en_ZA
dc.subject Regulatory inspections en_ZA
dc.title How do auditors navigate conflicting logics in everyday practice? en_ZA
dc.type Article en_ZA

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