Auditors' Professional Identities: Review and Future Directions*

Abstract

Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities. This journey is organized based on employee level, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager-, and partner-level work at auditing firms, to the level of those who leave professional service firms to pursue other work. Our analysis highlights the importance of acquiring soft skills over technical training in identity building, including the ability to incorporate unwritten rules and norms of professionalism that persist throughout professional careers. Our review reveals a scarcity of studies on the identity formation of managers. We also question the relevance of the literature on the socialization of staff auditors and partners and the impact on their identity. Critically, prior literature on auditor professional identity has emphasized one type of practitioner and setting—Western, urban, and Big 4 oriented—to the exclusion of other sites and perspectives. This emphasis has led to a disconnect between the extant research and the diversity of the realities in which auditing practices and auditors evolve. Thus, this review recognizes a need for new research directions and calls for research on professional services firms outside the Big 4 and in new and emerging markets. In addition, it advocates a greater focus on individuals and groups that have been excluded from prior research as the face of the profession changes.