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Commercialization of audit firms and auditors’ subjective well-being
Autonomous University of Barcelona, Bellaterra, Spain.
Jönköping International Business School, Jönköping University, Jönköping, Sweden.ORCID iD: 0000-0002-8938-2150
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.ORCID iD: 0000-0002-8417-1469
Kristianstad University, Kristianstad, Sweden.
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2020 (English)In: Meditari Accountancy Research, ISSN 2049-372X, Vol. 28, no 4, p. 565-585Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms. Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes. Findings The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms. Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2020. Vol. 28, no 4, p. 565-585
Keywords [en]
Sweden; Commercialization; Subjective well-being; Big 4; Auditor; Audit firm; Orientations, Business Administration, Företagsekonomi
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-169848DOI: 10.1108/MEDAR-10-2018-0384ISI: 000515891800001Scopus ID: 2-s2.0-85085626207OAI: oai:DiVA.org:liu-169848DiVA, id: diva2:1469165
Available from: 2020-09-21 Created: 2020-09-21 Last updated: 2024-05-29Bibliographically approved

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Broberg, Pernilla

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  • apa
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