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L’identité négative de l’auditeur

Author

Listed:
  • Lambert Jerman
  • Alaric Bourgoin

Abstract

In this paper, we develop the concept of ?negative identity? to illuminate the identity work of auditors in Big Four firms. Negative identity is not used to show practitioners? work in a bad light. Rather, it captures the practices and discourses through which auditors build their image as ?good professionals? through a continuous, fragile relationship with their own weaknesses. Based on a six-month ethnographic study, we illustrate the mechanics of auditors? negative identity, which is structured around three core sets of practices and discourses: experiencing, confessing, and addressing weaknesses. By tracing these sets of practices, we investigate a lesser-known aspect of auditors? identity work, and analyze how the difficulties encountered in real-life auditing contribute to the alignment of the auditor?s self-identity and social identity.

Suggested Citation

  • Lambert Jerman & Alaric Bourgoin, 2018. "L’identité négative de l’auditeur," ACCRA, Association francophone de comptabilité, vol. 24(1), pages 113-142.
    • Handle: RePEc:cai:accafc:cca_241_0113
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