The institutionalisation of commercialism in the audit profession : How auditors constitute the commercial self in a large Chinese audit firm
(2020) In Journal of Accounting in Emerging Economies 10(2). p.191-205- Abstract
Purpose: Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on the agency of individual auditors and examine their active construction of the commercial self in a Big Four audit firm in China. Design/methodology/approach: This paper applied a qualitative research approach to data collection and analysis. A total of 17 interviews were conducted with senior auditors, managers, directors and partners to generate a rich narrative. Findings: This study analyses prevalent discourses identified in the Chinese organisational setting and finds that, within the “clan-like” structure of the audit engagement team, three... (More)
Purpose: Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on the agency of individual auditors and examine their active construction of the commercial self in a Big Four audit firm in China. Design/methodology/approach: This paper applied a qualitative research approach to data collection and analysis. A total of 17 interviews were conducted with senior auditors, managers, directors and partners to generate a rich narrative. Findings: This study analyses prevalent discourses identified in the Chinese organisational setting and finds that, within the “clan-like” structure of the audit engagement team, three recurring discourses (i.e. the client relationship, adding value and career) were powerful scripts in constructing individual subjectivity wherein the “professionalism” ideal was re-enacted to rationalise the incorporation of more commercialistic elements. Research limitations/implications: This study collected interviews representing various perspectives within a Big Four audit firm in China. Nonetheless, the scope of this study was limited to certain types of audit firms at certain times. Originality/value: This study demonstrates that the scripts are not just a matter of self-presentation, but important sources of self-formation and self-definition. Rather than being imposed externally, “commercial selves” are actively constructed by individual auditors, leading to the institutionalisation of commercialism in the audit profession at the micro level.
(Less)
- author
- Wen, Wenjun LU
- organization
- publishing date
- 2020
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- Audit profession, China, Commercialization, Identity
- in
- Journal of Accounting in Emerging Economies
- volume
- 10
- issue
- 2
- pages
- 15 pages
- publisher
- Emerald Group Publishing Limited
- external identifiers
-
- scopus:85073947806
- ISSN
- 2042-1168
- DOI
- 10.1108/JAEE-02-2019-0049
- language
- English
- LU publication?
- yes
- id
- 79931e86-3650-46ad-9506-2dc194b824b1
- date added to LUP
- 2019-11-06 13:50:17
- date last changed
- 2022-04-18 18:40:39
@article{79931e86-3650-46ad-9506-2dc194b824b1,
abstract = {{<p>Purpose: Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on the agency of individual auditors and examine their active construction of the commercial self in a Big Four audit firm in China. Design/methodology/approach: This paper applied a qualitative research approach to data collection and analysis. A total of 17 interviews were conducted with senior auditors, managers, directors and partners to generate a rich narrative. Findings: This study analyses prevalent discourses identified in the Chinese organisational setting and finds that, within the “clan-like” structure of the audit engagement team, three recurring discourses (i.e. the client relationship, adding value and career) were powerful scripts in constructing individual subjectivity wherein the “professionalism” ideal was re-enacted to rationalise the incorporation of more commercialistic elements. Research limitations/implications: This study collected interviews representing various perspectives within a Big Four audit firm in China. Nonetheless, the scope of this study was limited to certain types of audit firms at certain times. Originality/value: This study demonstrates that the scripts are not just a matter of self-presentation, but important sources of self-formation and self-definition. Rather than being imposed externally, “commercial selves” are actively constructed by individual auditors, leading to the institutionalisation of commercialism in the audit profession at the micro level.</p>}},
author = {{Wen, Wenjun}},
issn = {{2042-1168}},
keywords = {{Audit profession; China; Commercialization; Identity}},
language = {{eng}},
number = {{2}},
pages = {{191--205}},
publisher = {{Emerald Group Publishing Limited}},
series = {{Journal of Accounting in Emerging Economies}},
title = {{The institutionalisation of commercialism in the audit profession : How auditors constitute the commercial self in a large Chinese audit firm}},
url = {{http://dx.doi.org/10.1108/JAEE-02-2019-0049}},
doi = {{10.1108/JAEE-02-2019-0049}},
volume = {{10}},
year = {{2020}},
}