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La construction identitaire de l’auditeur : Une dynamique processuelle au coeur de l’institutionnalisation

Author

Listed:
  • Lambert Jerman

    (Toulouse Business School)

  • Pauline Beau

    (Toulouse Business School)

Abstract

According to Empson and Chapman (2006), Big audit firms' regulation is based on the principle of "Up-or-Out". However, because of the recent economic crisis, Big audit firms appear no longer able to keep their promises of promotion. So, what does it mean to be recognized as a "good" auditor in this new institutional order? One must ask questions about the role of identity work in this institutional change. We attempt to answer the following research question: by what means does auditor identity work help maintain or disrupt institutional order in auditing? The literature often characterizes identity as the consequence of institutional change (Creed et al., 2010; Lok, 2010). But Hwang and Colyvas (2011, p. 63) suggest that the influence of identity construction remains under-examined in analyses of institutional work. To address this gap, we propose to analyze the influence of auditor identity work on institutionalization. Through an ethnographic study and semi-structured interviews with auditors from big audit firms, we analyze an unexamined problematic identity situation: promised professional advancement that was halted by economic problems and that poses identity challenges for the auditors interviewed.

Suggested Citation

  • Lambert Jerman & Pauline Beau, 2016. "La construction identitaire de l’auditeur : Une dynamique processuelle au coeur de l’institutionnalisation," Post-Print hal-01901200, HAL.
    • Handle: RePEc:hal:journl:hal-01901200
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901200
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