Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-07-23 DOI:10.1016/j.cpa.2024.102743
Géraldine Hottegindre, Marie-Claire Loison, Loïc Belze
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Abstract

The European Commission (EC) conducted a major reform of statutory audit between 2010 and 2014, with the primary aim of improving competition in the market. The Big 4, who were targeted by this reform, were strongly opposed to it. The present study employs the typology of Oliver (1991) and the “presentation of self” theory developed by Goffman (1956) to identify the strategic responses employed, frontstage and backstage, by the regulator (EC) and the regulatees (Big 4) to influence the outcome of the reform. The results reveal that passive strategic responses tend to take place frontstage, while active and aggressive strategies generally take place backstage. This work also reveals the incursion of the neoliberal model into the European regulatory arena, and allows us to characterize the Big 4 as cynical actors defending a commercial logic.

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审计监管领域的影响力动态:角色扮演与犬儒主义的兴起
欧盟委员会(EC)在 2010 年至 2014 年期间对法定审计进行了重大改革,主要目的是改善市场竞争。四大作为此次改革的目标,对此表示强烈反对。本研究采用奥利弗(1991 年)的类型学和戈夫曼(1956 年)提出的 "自我展示 "理论,来识别监管方(欧盟委员会)和被监管方(四大)为影响改革结果而采取的前台和后台战略应对措施。研究结果表明,被动的战略反应往往发生在前台,而主动和积极的战略一般发生在后台。这项研究还揭示了新自由主义模式对欧洲监管领域的入侵,并使我们能够将四大巨头描述为捍卫商业逻辑的愤世嫉俗者。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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