Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms

IF 7.6 0 MANAGEMENT Management Revue Pub Date : 2021-04-19 DOI:10.5771/0935-9915-2021-1-54
P. Kent, D. V. Liempd
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Abstract

This paper examines whether organizational levels of owner/partner, CPA manager, supervisor and other audit staff are associated with institutional logics of auditors in large Danish audit firms. Our findings identify the presence of the professional logic and commercial logic with the professional logic being two explicit logics of a fiduciary and a technical-expertise logic. The organizational levels of CPA manager, supervisor and other staff are significant in explaining the presence of the technical-expertise logic, but not the fiduciary logic. Higher moral reasoning of auditors and being a female are significantly associated with the presence of the fiduciary logic. All four organizational levels are significant in explaining the identified commercial logic with further tests indicating that partners place more emphasis than supervisors on the commercial logic. Additional tests examine whether moral reasoning is associated with the professional fiduciary, professional technical-expertise and commercial logics and whether organizational levels explain moral reasoning. We find that a higher professional fiduciary logic is associated with higher auditor moral reasoning. In contrast, lower moral reasoning is associated with higher professional technical-expertise and commercial logics. In addition, increased audit experience is associated with lower moral reasoning.
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企业制度逻辑和道德推理的联系——来自丹麦大型审计事务所的证据
本文考察了丹麦大型审计公司的所有者/合伙人、注册会计师经理、主管和其他审计人员的组织层次是否与审计人员的制度逻辑有关。我们的研究结果确定了专业逻辑和商业逻辑的存在,其中专业逻辑是受托人和技术-专业逻辑的两个显式逻辑。注册会计师经理、主管和其他员工的组织层次对技术-专长逻辑的存在有显著的解释作用,但对信托逻辑的存在没有显著的解释作用。审计人员较高的道德推理水平和女性身份与信托逻辑的存在显著相关。所有四个组织级别在解释确定的商业逻辑方面都很重要,进一步的测试表明,合作伙伴比主管更重视商业逻辑。其他测试考察道德推理是否与专业受托人、专业技术专长和商业逻辑有关,以及组织水平是否解释了道德推理。研究发现,较高的职业信义逻辑与较高的审计道德推理相关。相反,较低的道德推理与较高的专业技术专长和商业逻辑相关。此外,增加的审计经验与较低的道德推理有关。
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来源期刊
Management Revue
Management Revue MANAGEMENT-
CiteScore
1.20
自引率
0.00%
发文量
7
期刊介绍: Management Revue - Socio-Economic Studies is an interdisciplinary European journal that undergoes peer review. It publishes qualitative and quantitative work, along with purely theoretical papers, contributing to the study of management, organization, and industrial relations. The journal welcomes contributions from various disciplines, including business and public administration, organizational behavior, economics, sociology, and psychology. Regular features include reviews of books relevant to management and organization studies. Special issues provide a unique perspective on specific research fields. Organized by selected guest editors, each special issue includes at least two overview articles from leaders in the field, along with at least three new empirical papers and up to ten book reviews related to the topic. The journal aims to offer in-depth insights into selected research topics, presenting potentially controversial perspectives, new theoretical insights, valuable empirical analysis, and brief reviews of key publications. Its objective is to establish Management Revue - Socio-Economic Studies as a top-quality symposium journal for the international academic community.
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