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| Author: | Bamber, E.M. Iyer, V. M. |
| Title: | Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict? |
| Journal: | Auditing
2002 : SEP, VOL. 21:2, p. 21-38 |
| Index terms: | IMAGE CONFLICT TURNOVER ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | In response to a variety of challenges, accounting firms are reorganizing and reengineering their core audit services to capitalize on technology advances and to deliver more value-added services to their clients. Critics, however, have voiced concern that the changes underway undermine auditors' professionalism. Accordingly, this study examines auditors' sense of professional identity. Specifically, the authors provide (1) a comprehensive model of the relation between auditors' professional and organizational identities, including their potential conflict; and (2) the antecedents and consequences of auditors' professional and organizational identification, including how organizational-professional conflict relates to turnover. The results have implications for both practitioners and researchers. |
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