{"title":"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","authors":"P. Kent, D. V. Liempd","doi":"10.5771/0935-9915-2021-1-54","DOIUrl":null,"url":null,"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.","PeriodicalId":47269,"journal":{"name":"Management Revue","volume":null,"pages":null},"PeriodicalIF":7.6000,"publicationDate":"2021-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms\",\"authors\":\"P. Kent, D. V. Liempd\",\"doi\":\"10.5771/0935-9915-2021-1-54\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":47269,\"journal\":{\"name\":\"Management Revue\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":7.6000,\"publicationDate\":\"2021-04-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Management Revue\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5771/0935-9915-2021-1-54\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"0\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management Revue","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5771/0935-9915-2021-1-54","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"0","JCRName":"MANAGEMENT","Score":null,"Total":0}
Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms
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.
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.