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Online supplemental materials to:Audit Firm Culture: Recent Developments and Trends in the LiteratureCristina Thomas AlbertiPh.D. StudentBentley University calberti@bentley.eduJean C. Bedard*Professor EmeritaBentley University jbedard@bentley.eduOlof BikProfessorNyenrode Business Universiteito.bik@nyenrode.nlAnn Vanstraelen ProfessorMaastricht University and University of Antwerp a?.?vanstraelen?@??maastricht?university?.?nl(Received: 29 November 2019; Accepted: 26 October 2020)*Corresponding authorAccepted by Carlos Larringa and Hervé Stolowy, Guest editors, Special Issue on Literature ReviewsSupplemental Data and Research MaterialsAppendix A: Summary of Research on Audit Firm Culture (2008-2019)Appendix B: Articles Identified, by Journal and MethodAppendix C: Competing Cultural Influences: Macro-Cultures and Sub-CulturesOnline Appendix ASummary of Research on Audit Firm Culture (2008-2019)CitationPurposeSectionTheory/Practice FrameworkMethodSampleTask or ModelSummary of ResultsAgoglia, Hatfield, & Lambert (2015)Impact of underreporting of time on future staffing decisions and performance evaluations. 4.2 Ethical Culture Agency theoryExperiment100 audit managers and 119 audit partners. Participants obtained from a list provided by the American Institute of Certified Public Accountants (AICPA) 2 X 2 design: auditor senior time reporting accuracy (accurate vs. underreporting) and client desirability (more vs. less). Participants evaluate the senior’s performance and likelihood of requesting the senior on future engagements. Managers tacitly encourage under-reporting through their evaluations of the senior’s performance, when agency conflicts with the firm are high, while partners do not Alleyne, Haniffa, & Hudaib (2016) Develop a whistle-blowing protocol for audit firms. 4.2 Ethical CultureGibbins’ (1984) psychology of professional judgment propositions. Interview5 auditors working in four international auditing organizations. Review and refinement of the whistle-blowing protocol. Construct a five-step whistle-blowing protocol that can be used within audit organizations. A component within that protocol relates to the “ethicality of the audit organization”. Alleyne, Hudaib, & Haniffa (2018)Moderating effects of perceived organizational support on the relationship of individual characteristics with whistleblowing intentions.4.2 Ethical CultureTheory of planned behavior, notion of independence, principled organizational dissent, and organizational support theory. Questionnaire/Survey226 public accountants working in small, medium and large firms located in Barbados. Questionnaire presents a hypothetical illegal act. Measure participants’ whistleblowing intentions (internally and externally), attitudes, perceived behavioral control, independence commitment, personal responsibility for reporting and personal cost of reporting. Internal whistle-blowing intentions are significantly influenced by individual antecedents (e.g., independence commitment, personal costs of reporting, perceived behavioral control); greater impact when the level of perceived organizational support is high. Participants are more likely to reach out externally when organizational support is weak.Andiola & Bedard (2018) How does the supervisor's goal framing influence the subordinate's response to positive/negative feedback, for more or less feedback-oriented individuals?4.3Learning CultureAchievement goal theory and prior literature on feedback and coaching.Questionnaire/Survey198 subordinate auditors from two large international audit firms.In an experiential questionnaire, auditors recall their worst and best audit review experience, selecting either a workpaper or an engagement review experience. Negative feedback is associated with worse coaching relationships, more attempts to manage supervisors' impressions, but greater performance improvement efforts. Reactions are moderated by supervisor’s goal framing. Attitude toward the coaching relationship declines with more negative feedback when supervisors use performance goal framing, but not when the supervisor emphasizes learning goals. Andiola, Bedard, & Westermann (2019)How do auditors come to understand, rationalize, and internalize their worst and best audit review experiences?4.3Learning CultureAttribution theory Questionnaire/SurveySame population of participants as Andiola and Bedard (2018)Analyzing textual responses from the experiential questionnaire of Andiola and Bedard (2018). In auditors' recollection of their worst reviews, external attributions are common (e.g., blaming supervisors, the audit review process, or the environment); auditors experience feelings of frustration, invisibility, and powerlessness. Best reviews are attributed to reciprocal relationships and effective communication with their supervisors; auditors experience feelings of empowerment, appreciation, trust and motivation.Asare & Wright (2018)Antecedents of consultation that impact forensic specialists’ work and auditors’ evaluation of its effectiveness. 4.3Learning CulturePrior literature on auditing and teamwork. Field Survey86 experienced auditors from three of the Big 4 firms; identified by the AICPA. First survey asks about the consultation process: antecedents, work done and outcomes. Second survey asks questions regarding taskwork and costs of consulting in an engagement where the participant consulted with a forensic specialist. Specialists’ understanding of the client’s business and engagement objectives results in greater consultation effectiveness. Involving the specialist early is associated with improved teamwork and risk responsiveness. Consultation is most effective when it is targeted to specific circumstances, clarifies fraud schemes, identifies idiosyncratic risk, and brings a different perspective, with limited perceived costs. Bauer (2015)Examines mechanisms that promote auditor independence even when auditor tenure is short.4.1 Professionalism/ CommercialismSocial identity theory and prior auditing literature. ExperimentExperiment 1: 92 auditors from multiple offices of three Big 4 audit firms ranging across rank (senior, manager, and senior manage). Experiment 2: 76 audit seniors from one Big 4 firm. Both experiments manipulate client identity strength (weak vs. strong) and professional identity salience (heightened vs. not heightened), but there are differences in how the constructs are manipulated. Experiment 1 measures auditors’ assessment of the client’s ability to continue as a going concern. Experiment 2 measures auditors’ assessment of an inventory write-down.Greater client identity results in auditors who agree more with the client (greater assessment of the client’s ability to continue to exist and more willing to accept a smaller inventory write-down); impact is reduced when professional identity salience is heightened.Bauer & Estep (2019)The relationship quality between auditors and IT specialists.4.3Learning CultureSocial identity theory and prior auditing literature.Interviews16 auditors and 17 IT specialists from multiple offices of each of the Big 4 audit firms ranging from partner to senior level. Interview questions focus on the process of involving IT specialists in audits. Ask participants to describe two audit engagement examples: one good and one difficult working relationship.Auditors perceive a "one-team" view inclusive of IT specialists, but IT specialists do not share similar feelings, seeing themselves as outsiders to the audit team. Good relationships are associated with frequent communication and a general respect for the other party. Bad relationships result from limited communication and constrained involvement of the specialist.Beardsley, Lassila, & Omer (2019) Audit offices response to audit fee pressure and the impact of fee pressure on nonaudit services and audit quality. 4.1 Professionalism/ CommercialismPrior literature on audit fee pressure and non-audit services.ArchivalData obtained from Audit Analytics and Compustat on 3,029 office-year observations; 561 unique audit offices. Identify audit office based on city listed on the audit report letterhead. Measure audit fee pressure based on the residual from the audit fee model which represents “unexpected” audit fees. Use client restatements as a proxy for audit quality. As office level fee pressures increases, there is an increase in non-audit service fees. Find a positive association between client misstatement and the interaction between audit fee pressure and audit offices increased focused on nonaudit services. Beck, Gunn, & Hallman (2019)Impact of proximity between offices on audit quality. 4.3Learning CulturePrior literature on proximity and knowledge spillover. Interview/ ArchivalInterviews with partners from each of the Big 4 firms. Archival data from engagements of US Big 4 firms from 2004-2015. Interview questions focus on understanding the responsibilities and incentives associated with the regional managing partner (RMP) position. Measure proximity (distance between the signing office and the closest large office of the same firm), and audit quality (discretionary accruals and restatements)Greater geographical proximity between offices results in greater "spillovers" of audit quality; i.e., audit competency and knowledge are passed from one office to another when they are closer in proximity. Higher audit quality is found in clients of smaller offices when those offices are in closer proximity to a large office of the same firm. Bobek, Dalton, Daugherty, Hageman, & Radtke (2017)Perceptions of ethical environments in auditing firms vs. industry, Big 4 vs. non-Big 4.4.2 Ethical CultureKnowledge sharingQuestionnaire/Survey904 CPAs working in public accounting or industry. Ethical environment scale measuring perceived social norms, social practices, and outcomes in response to unethical behavior (i.e., rewards and sanctions). CPAs in public accounting firms perceive a stronger ethical environment than those in industry; those in Big 4 firms perceive a stronger ethical environment than Non-Big 4 firms. Bobek, Hageman, & Radtke (2015)Factors associated with ethical environment perceptions. 4.2 Ethical CulturePrior literature and organizational behavior theories. Questionnaire/Survey139 accounting professionals, most at an international CPA firm. Participants are spread across audit and tax.Measures perceptions of the ethical environment, role in influencing the environment, identification with serving the public interest, organizational fit, socialization with various levels within the firm, presence of mentoring, leadership position, idealism and relativism. Participants perceive a strong ethical environment; stronger among firm leaders, especially when they identify more with the public interest and have had a strong mentoring relationship. For non-firm leaders, perceived ethical environments are higher when they play a role in shaping and maintaining the ethical environment and/or have a strong organizational fit.Brazel, Jackson, Schaefer, & Stewart (2016)Is there an outcome effect in supervisors’ evaluations of skeptical behavior? 4.2 Ethical Culture Psychology theories on outcome effects. Experiment96 audit seniors from an international accounting firm. Perform two other experiments using corporate managers and students but results are not discussed.2 X 3 design: staff’s investigation outcome (misstatement/no misstatement) and consultation (no consultation with supervisor; consulted but was told to use professional judgments; staff consulted and the additional investigation was approved). Measure participants’ performance rating of the staff auditor. Performance is evaluated as lower when a misstatement is not found; i.e., when there is no benefit of the additional effort evaluators perceive the additional effort to be lost time as opposed to a normal cost of the audit. Consulting with the supervisor is not found to mitigate the outcome effect in the auditor’s evaluation.Brink, Tang, & Yang (2016)Impact of estimate source and social pressure on auditors’ judgments of fair value estimates. 4.2 Ethical CultureSource credibility and obedience to authority theories. Experiment 101 Chinese auditors; 82 Big 4 firms and 19 non-Big 4 firms.2 X 2 design: fair value estimate source (external consultant vs. internally developed by the client) and type of social pressure (obedience vs. conformity pressure). Measure auditors’ judgments related to the fair value estimate (risk assessment and additional time and effort to further investigate the estimate). Auditors assess the fair value estimate as less risky and are less likely to investigate the estimate further when the model is generated by an external consultant rather than the client. Auditors are less likely to engage in further investigation when a superior recommends the use of the more subjective estimate. When advice comes from a peer, auditors’ judgments are impacted by the estimate’s source. Broberg, Umans, Skog, & Theodorsson (2018) Influence of professional and organizational identities on commercialization within audit firms. 4.1 Professionalism/ CommercialismPrior literature on professional and organizational identities. Questionnaire/Survey374 participants from Big 4 and Non-Big 4 firms in Sweden, with a range of experience levels Measure participants’ professional and organizational identities as well as perceptions of the market, customer and process orientations of their firms.Perceived commercialization in non-Big 4 firms is driven by both professional and organizational identities, irrespective of dimension of commercialization (i.e., market, customer and/or firm process). In Big 4 firms only, this association is driven by organizational identity. Professional identity is positively associated with all three aspects of commercialization (market, customer and firm process) in non-Big 4 firms, but only with the firm’s process orientation in Big 4 firms. Caglio, Cameran, & Klobas (2019) How are accountants perceived by others and how do they perceive themselves? 4.1 Professionalism/ CommercialismPrior literature on accountant stereotypes and professional image. Questionnaire/Survey 1,794 responses by university students, newly appointed accountants, and practicing accountants from Italy. Measure participants’: views of accountants (e.g., person traits, attributes); distance from the profession (e.g., students studying unrelated disciplines were considered most distant); source of perception (e.g., influenced by family, media), and image of accountants (e.g., professionalism, boringness). Accountants are perceived as boring but honest, an image similar to that of the beancounter stereotype. Perceptions of accountants are less favorable when participants are further from the profession, are more experienced members of the profession, and when the public perception is constructed from media sources. Women perceive accountants as more favorable than men. Cameran, Ditillo, & Pettinicchio (2018) Impact of audit team diversity on audit quality. 4.3Learning CulturePrior literature in auditing, sociology and psychology on team diversity. ArchivalProprietary data from two of the Big 4 audit firms in Italy on 187 non-financial listed company engagements from 2006-2009. Company financial information obtained from Compustat Global and I/B/E/S. Measure audit team diversity based on audit team composition and audit hours allocated to each team member. Measure absolute value of abnormal working capital accruals and the propensity to meet or beat the analyst consensus forecast (proxies for audit quality). A higher percentage of audit hours allocated to partners and managers result in lower audit quality; association reverses as the engagement period progresses. Common educational background has a negative impact on audit quality whereas, a greater percentage of women in leading positions of the audit team results in higher audit quality. Carpenter & Reimers (2013)Impact of the partner's tone towards professional skepticism on auditors’ identification of fraud risk and applicable testing procedures.4.2 Ethical CultureSAS No. 99 Model of Professional Skepticism - adapted from Nelson (2009).Experiment 80 audit managers from Big 4 firms.2 X 2 design: the partner’s level of emphasis on professional skepticism (high/low) and the level of fraud indicators (strong/weak). Participants are asked to identify fraud risk factors, assess the risk of fraud and determine relevant audit procedures in response to the fraud risks. When partner tone is high, auditors provide higher fraud risk assessments at both levels of fraud indicators, and are more effective at identifying relevant audit procedures. When partner tone is low (focus on efficiency) there is no difference in the number of relevant fraud risk factors or relevant audit procedures identified between the two levels of fraud indicators. Carter & Spence (2014) What does it mean to be a successful professional in the Big 4 firms (i.e., who makes partner)?4.1 Professionalism/ CommercialismBourdieu (1996) theory of how privilege and status are produced and reproduced in modern society. InterviewInterviews with 32 Big 4 accounting professionals at varied experience levels in Canada and the UK. Interview questions focus on attributes/characteristics considered necessary to be a partner, changes over time, and factors associated with success. As individuals progress, the focus shifts from technical expertise to commercialism. The partner’s role is focused on the economic growth of the firm, but the study does not identify conflict with professional values (e.g., independence). Chang, Choy, Lin, & Koo (2019) Determinants of clients’ decisions to follow departing partners and the impact on audit quality. 4.1 Professionalism/ CommercialismPrior literature on clients’ decision to follow audit partners. Archival Data obtained from the Taiwan Economic Journal on 661 company-year observations audited by a departing partner from 1974 to 2010. The authors cross- reference partner data to client information to assess factors associated with a client’s decision to stay or leave, and the impact on financial restatements (proxy for audit quality). Clients are more likely to follow departing partners when partners have more clients, longer tenure, and when both the lead and concurring partners leave simultaneously; less likely to leave when the firms are one of the Big 4 or when only the concurring partner leaves. Audit quality increases for clients that choose to stay at the incumbent firm in the year following the partner’s departure. Cohen, Dalton, & Harp (2017)Impact of auditors’ professional skepticism (PS) on organizational citizenship behaviors, turnover intentions and perceived partner support for PS. 4.2 Ethical CultureOrganization support theory and social exchange theory. Questionnaire/Survey176 auditing professionals in Big 4, national, regional and local firms, across experience levels. Measures level of professional skepticism, interpersonal trust, perceived partner support for professional skepticism and perceived organizational support (use pre-existing scales where available). Relative to neutral skeptics, presumptive doubt skeptics report lower levels of partner support and organizational citizenship behaviors, and are less likely to remain within the auditing profession. These perceptions are influenced by demanding schedules and tight audit budgets, which auditors note make it difficult to exhibit PS, and a lack of rewards for PS in large firms.Coram & Robinson (2017) Accounting firms’ structure of profit-sharing schemes and performance incentives and the impact on values of professionalism and commercialism.4.1 Professionalism/ CommercialismPrior literature on managing performance in accounting and auditing firms and professionalism/ commercialism. InterviewsNine partners from Big 4 firms and mid-tier accounting firms in Australia.Interview questions focus on understanding the profit-sharing structures and performance incentives of the participant’s firm. Big 4 firms have increased focus on performance-based partner remuneration; mid-tier firms are moving toward a more commercial approach. Firms try to manage the tension between professionalism and commercialism through the types of metrics employed, which include financial and non-financial measures. Curtis & Payne (2008)Factors influencing the decision to implement new technology on an engagement.4.3 Learning CultureTechnology acceptance and budgeting theories. Experiment139 in-charge auditors from one Big 4 accounting firm.2 X 2 design: budget period (one-year engagement-by-engagement basis vs. three-year basis) and influence from supervisor (encourage implementation vs. no information). Measure perceptions of the budget pressure, recommendation to implement the software and intention to use it. Auditors are more likely to use new audit technology in the three-year budget period and when the partner is supportive. Those who perceive greater budget pressure are more likely to adopt the new technology when there is partner support. In the absence of firm interventions, individual level characteristics such as risk aversion influence intended use.Dalton, Davis, & Viator (2015)Impact of unfavorable supervisory feedback environments (SFEs) on auditors’ work attitudes. 4.3Learning CultureLeader-member exchange theoryQuestionnaire/Survey421 public accounting professionals ranging across firm type, line of service, age, experience and position. Measure job satisfaction, organizational commitment, role clarity, turnover intentions, mentoring support and SFE, all relative to their current job. Unfavorable SFEs are associated with lower job satisfaction and role clarity, and in turn with lower organizational commitment and higher turnover intentions; external mentoring moderates the negative effects of SFEs for both role clarity and job satisfaction. Daoust & Malsch (2019)How ex-auditors remember their past (i.e., their cultural memories).4.1 Professionalism/ CommercialismPrior literature on social memory.Interviews37 semi-structured interviews with ex-auditors who were previously employed at large accounting firms in Canada (a majority worked for one of the Big Four Firms) Interviews with ex-auditors focus on their memories about experiences at an audit firm around the time that they decided to leave, and their memories related to past work as auditors in the context of their new jobs.Experiences at the time of participants’ exit were conveyed through stories of physical and emotional exhaustion, feelings of depreciation and, doubts about the value of auditing; an overall mismatch between their self-identity and the firm's work culture. This contrasts with feelings conveyed when discussing their present perspective on their experience; more positive feelings of professional superiority and views that past experiences are useful in their current role. Dennis & Johnstone (2016)Examine fraud brainstorming practices. 4.2Ethical CulturePrior literature on fraud brainstorming. Field Survey Study of live brainstorming sessions for 77 continuing audit engagements across three firms; two Big 4 firms and one large international firm.Measure audit team characteristics, attendance and communication, brainstorming structure, timing and effort, and brainstorming quality. There are many elements of fraud brainstorming sessions, some of which are similar to those reported in earlier field studies. Find that greater resources are deployed to high risk clients, resulting in higher brainstorming quality. Dennis & Johnstone (2018)Impact of partners’ leadership and subordinates’ knowledge on fraud brainstorming processes and outcomes. 4.2Ethical CultureShared mental modelField Experiment Study of live brainstorming sessions for 77 continuing audit engagements across three firms; two Big 4 firms and one large international firm.Partner leadership is manipulated; in the “quality-differentiated” leader condition, partners deliver general and targeted prompts regarding fraud, vs. no prompts in the normal leader condition. One manager and one senior on each engagement asked to recall information about the client, audit team and brainstorming session Quality-differentiated leadership improves the mental representations of fraud risk for seniors but not managers, suggesting that knowledge moderates the effect of promoted leadership. Dowling (2009)Factors that influence auditors’ intentions to use audit support systems appropriately. 4.3 Learning CultureAdaptive Structuration Theory, Theory of Planned BehaviorQuestionnaire/Survey569 auditors employed in the Australian offices of the six largest international audit firms.Collect data prior to busy season on auditors’ intentions to use a newly employed audit support system. Post busy season, collect data on the intention to appropriately use the technology deployed. Firm, team and individual level factors are associated with appropriate system use. Team and firm level consensus on appropriate use is an antecedent of perceived normative pressures which in turn influences the intent to use the system. External control (audit support system restrictiveness and effectiveness of the review process) is an antecedent to appropriate use of the system. Emby, Zhao, & Sieweke (2019)Relationship between audit seniors’ modeling fallibility and audit juniors’ discussion of self-discovered errors. 4.3 Learning CulturePrior literature on learning from errors and Bandura's (1977, 1982) social modeling and learning theory.Questionnaire/Survey266 audit juniors from two Big 4 Canadian accounting firmsParticipants reflect on their most recent audit team experience where there was concern about an error made. Measure audit senior modeling fallibility, error-related self-efficacy, thinking about errors, error communication, and error strain. Positive relationship between auditor senior modeling fallibility (i.e., their willingness to discuss their own experiences with committing and correcting errors) and audit juniors' thinking about and communication of errors. This association is mediated by error-related self-efficacy and error strain.Gendron & Spira (2009) Former Arthur Andersen (AA) employees’ views on abilities of public accounting firms vs. regulators to control financial audits. 4.1 Professionalism/ CommercialismPrior literatures on market, bureaucratic and clan controls; boundaries of controllability. influence. Interviews25 former AA partners/employees (most in Canada and the UK).Interview questions focus on AA's organizational culture and controls, reasons and consequences of the firm's failure, regulatory initiatives, and the impact of the collapse on the interviewee's views on control mechanisms. Most believe that audit quality is controllable by organizations, through bureaucratic and clan controls (only four suggest outside regulation is necessary). Highlights limited confidence in the role of regulatory intervention. Gissel & Johnstone (2017)Impact of partner leadership on subordinates’ willingness to share privately known, fraud-relevant information.4.2Ethical CultureDevelop a theoretical model on the influence of psychological safety on behavior. Experiment71 audit subordinates from three audit firms (a regional firm, an international firm, and a Big 4 firm). Manipulate psychological safety by varying how the partner communicates to auditors within a simulated brainstorming session. Participants are provided fraud risk information known only to them, and measure willingness to share this private information.Less knowledgeable auditors are more likely to share privately known, fraud-relevant information when they perceive higher psychological safety (as exhibited by the partner). No impact for more knowledgeable auditors. Gold, Gronewold, & Salterio (2014)How error management culture impacts an auditor’s willingness to report errors. 4.3Learning CultureError management climate theoryExperiment 190 German auditors from a Big 4 firm, ranging across experience level.2 X 2 X 2 design: office level error management climate (blame vs. open), error type (mechanical vs. conceptual) and error originator (own vs. peer). Measure auditors’ likelihood of reporting an error.An open climate increases auditors’ willingness to report their own mechanical errors and brings the likelihood of reporting a peer’s error to the same level as a self-committed error. Gold, Knechel, & Wallage (2012)Impact of the strictness of consultation requirements, client fraud risk, and deadline pressure on auditors’ propensity to consult. 4.3Learning CulturePrior literature on consultation, fraud risks and deadline pressure.Experiment163 Dutch audit managers and partners from three Big 4 firms. 2 experiments with 2 X 2 designs. Both manipulate the strictness of the consultation requirement (mandatory vs. lenient). Experiment 1 manipulates client fraud risk (high/ low) and Experiment 2 manipulates deadline pressure (high/ low). Measure auditors’ propensity to consult. When fraud risk is high, mandatory consultation is associated with a higher likelihood of consulting. Deadline pressure results in a marginally greater propensity to consult in response to mandatory consultation. Griffith (2019)The role of valuation specialists in the audit of fair values.4.3Learning CultureDevelop a theoretical framework informed by expert systems and professional competition theoriesInterviews28 auditors and 14 valuation specialists from each of the Big 4 firms and three national firms.Ask auditors how they decide to involve specialists, how they use them, and how they make conclusions based on the specialists’ work. Ask specialists about their involvement in the audit, their interactions with auditors, and their view of their overall role within the audit. Auditors’ desire to maintain authority leads to competition rather than cooperation, resulting in incomplete acceptance of specialists' work. Auditors elect to use valuation specialist when they expect challenges in auditing fair value estimates, and regulatory scrutiny. Big 4 firms rely almost exclusively on internal specialists whereas auditors of national firms use both internal and external specialists. Gronewold & Donle (2011)Impact of error management climate (EMC) on auditors’ predisposition toward handling of their own errors and client errors. 4.3Learning CultureError management theoryQuestionnaire/Survey284 total participants: external (83), internal (108) and public sector (93) auditors in Germany. Adapted measures of organizational EMC and predisposition toward the handling of own errors from developed scales. Construct a measure for auditors' predisposition toward handling client errors.A positive EMC (supportive of errors identified) is associated with better handling of an auditor’s own errors and has an indirect effect on the handling of client errors. Gronewold, Gold, & Salterio (2013)Impact of EMC on auditors’ beliefs about other members and their willingness to report errors. 4.3Learning CultureEMC theory and prior literature on the review process and self-monitoring. Experiment 176 German auditors from two Big 4 firms and three regional audit firms, ranging across experience level. 2 X 2 design: EMC (error averse vs. high error management) and error type (mechanical vs. conceptual). Measure auditor’s belief about another auditor’s willingness to report their own identified error. Auditors in a high EMC are more likely to believe that another auditor will report an identified error as compared to an adverse error-management climate; this effect is stronger for conceptual errors as compared to calculation errors.Guénin-Paracini, Malsch, & Paillé (2014)The roles of fear and risk in the audit process. 4.1 Professionalism/ CommercialismPsychodynamics of work which provides insight into the interaction between fear and work activity (Dejours 1993).Ethnography Seven audit teams, including 44 auditors (ranging across levels) from one Big 4 French firm. The authors began the research by becoming familiar with the audit methodology, standards of documentation and roles within the firm. They then observed the audit process, including examining work papers, informal discussions and semi-structured interviews. Fear is a component of the audit process; auditors can attempt to alleviate fear through audit procedures, but fear can prevent rational response to audit risks. Firms’ formal procedures and controls can increase anxiety. This study “emotionalizes” the audit process.Harding & Trotman (2017) Impact of partner communication and skeptical orientation on auditors’ professional skepticism. 4.2 Ethical CultureAttribution effect, alignment effect, review perspective effect and prior literature on skeptical orientation.Experiment88 auditors from U.S. offices of all of the Big 4 firms and 34 auditors from an Australian office of one Big 4 firm.Two studies were conducted. Study one 2 x 2 + 1 design: partner attribution (partner view vs. management view), skeptical orientation (inward vs. outward), plus a control condition (no view/outward orientation). Measure participants fraud risk assessment and perceived evidence reliability. Study two manipulated only skeptical orientation. Auditors exhibit higher levels of professional skepticism when the partner expresses management’s views, as opposed to their own view or no view. Emphasizing both an inward and outward skeptical orientation resulted in greater skepticism than when only outward orientation is emphasized. Herda, Cannon, & Young (2019) Impact of workplace mindfulness on premature sign-off. 4.2 Ethical CultureMindfulness theory and prior literature on workplace mindfulness.Questionnaire/Survey115 staff auditors from all Big 4 firms, one large regional firm, and one local firm in the U.S.Participants read a hypothetical case about a staff auditor who encounters a possible error. Measure willingness to investigate the error before signing off, experiences with supervisor coaching and workplace mindfulness. Supervisor who coach auditors to appreciate the importance of their work to external financial statement users are more likely to be mindful in the work setting. Greater mindfulness is associated with a reduced likelihood of premature sign-off (a quality-threatening behavior).Herda & Lavelle (2011)Factors influencing how Big 4 alumni behave toward their former employer. 4.2 Ethical CultureDraws on social exchange theory and the organizational justice literature. Questionnaire/Survey303 former employees of a Big 4 firm from offices in the United States. Measures the following constructs: organizational fairness, organizational justice, perceived organizational support, organizational commitment, and post-employment citizenship. Draws on prior literature for development of the scale measures.Perceived organizational fairness is associated with greater perceived organizational support, and in turn greater organizational commitment and employee citizenship. Perceived organizational support and organizational commitment partially mediate the relationship between organizational fairness and post-employment citizenship. Hoang, Jamal, & Tan (2019) Examines the determinants of audit engagement profitability and how this impacts audit quality. 4.1 Professionalism/ CommercialismBarney's (1991) resource-based model. Interviews/ ArchivalInterviews with one senior partner from 9 audit firms; all Big 4 firms and 5 other firms. Proprietary client satisfaction data from 60 audit clients of a Big 4 firm in Canada. Interviews focus on the firm's performance measures at the engagement/partner level and factors that make the client a "priority" client. Measure audit engagement profitability, client satisfaction, auditor experience, and client characteristics. Engagement profitability is associated with the technical expertise of the lead audit senior manager (not audit partner), and with the client's satisfaction of the auditor’s delivery of intangible services (i.e., communication, customization, and responsiveness). Fail to find evidence that engagement profitability is associated with lower audit quality.Ittonen, Johnstone, & Myllym?ki (2015) Association between audit partners’ public-client specialization and audit quality. 4.1Professionalism/ CommercialismPrior literature on public-client specialization and audit quality.Archival420 company-year observations from NASDAQ OMX Exchange in Finland from 2005-2010.Identify audit-partners assigned to public-client engagements. Measure public-client specialization (number of public clients the partner signs) and audit quality (abnormal working capital accruals).Public-client specialization is negatively associated with abnormal accruals; more important when general auditing experience is lower. Johansen & Christoffersen (2017) Association between dysfunctional auditor behavior and various foci of performance evaluation.4.1Professionalism/ CommercialismPrior literature on performance evaluations and dysfunctional behavior in audit firms. Questionnaire/Survey196 auditors in Denmark, varying across firm type (Big 4 and non-Big 4 firms) and experience level. Measure focus of performance evaluations (efficiency, client or quality focus), dysfunction behavior (e.g., skipping required audit procedures) and organizational commitment. Client (quality) focus is positively (negatively) associated with dysfunctional behavior; both are more prevalent in lower level staff. No association is found for an efficiency focus. Big 4 auditors perceive greater (lower) client (efficiency) focus and have lower organizational commitment. Dysfunctional behavior is less prevalent in Big 4 audit firms.Kadous, Proell, Rich, & Zhou (2019)Impact of audit leadership motivational emphasis and ambiguity surrounding the audit issues, on auditors' willingness to raise those issues.4.3Learning CulturePrior literature on intrinsic motivational orientation, ambiguity, audit leadership, and speaking up.Questionnaire/Survey and ExperimentSurvey 65 auditors from two large public accounting firms. Experiment using 117 staff auditors and 273 accountancy students.Five studies were conducted; one survey and four experiments. Measures participants’ motivational orientation and willingness to speak up. Manipulate motivation orientation, issue ambiguity, leadership emphasis, leadership source, and audit risk. Auditors are also more willing to speak up when they are intrinsically oriented, when leaders emphasize intrinsic versus extrinsic goals, and when there is less ambiguity surrounding the issue.Knechel, Niemi, & Zerni (2013) Determinants (e.g., size, clientele, and culture) of partners' compensation within Big 4 firms.4.1Professionalism/ CommercialismPrior literature on partner compensation. ArchivalData from Sweden on compensation for 1,659 partner-year observations from 287 individual Big 4 audit partners. The authors cross- reference partner data to client information, to assess factors associated with individual partner compensation. Partner compensation varies considerably; positively associated with client size, number of publicly traded clients, industry specialization and (in some firms) gaining new clients; negatively associated with audit failures and (in one firm) loss of existing clients. Koch & Salterio (2017) Impact of auditor affinity for the client and perceived client pressure on auditors’ proposed adjustments. 4.1Professionalism/ CommercialismMotivated reasoning Experiment144 experienced auditors form Big 4 and international non-Big 4 audit firms in Germany. Manipulate whether the audit firm measures client perceptions of auditor service quality/other customer relationship management features and client pressure on the auditor to accept its aggressive accounting (implicit vs. explicit pressure). Measure auditors’ affinity for client management, perception of client pressure, and proposed adjustment amount. Auditors experiencing greater client affinity and explicit client pressure, propose lower adjustments. Across both manipulated pressure conditions, auditors who perceive greater client pressure intensity propose larger adjustments compared to weak client pressure. Greater auditor affinity for the client has an indirect positive effect on proposed adjustment size via the auditor’s perception of client pressure intensity. Kornberger, Justesen, & Mouritsen (2011) Understanding the roles of newly promoted managers in navigating the complex organizational network of a Big 4 firm.4.1Professionalism/ CommercialismPrior literature on socialization through organizational power and discipline, professionalism/ commercialism. EthnographyEthnographic study of one Big 4 firm; including semi-structured interviews with 17 auditors at various ranks and 12 senior executives. Data collected from several different sources including public sources (e.g., firm websites), internal firm documents, observations of employees and semi-structed interviews. The auditor’s identity changes because of new roles and responsibilities acquired in the transition to manager. The re-identification process includes an adjustment to a complex network. While seemingly a rational agent of the firm, managers must subvert it to deal with relationships and unexpected contingencies. Ladva & Andrew (2014)The relationship between management controls and work-life balance (WLB) among junior accountants.4.1Professionalism/ CommercialismFoucault identity work and prior literature on culture and management controls.Interviews10 junior accountants working in Australian offices of large multinational accounting firm.Interview questions focus on the time budgeting process, firm culture, interviewee commitments and WLB.A “long-hours” culture sustained through budgeting controls and a focus on “efficiency” and “career” achievements, appears to work against WLB. These controls are reinforced by auditors as they seek to secure their professional identity. Latan, Jabbour, & Lopes de Sousa Jabbour (2019) How pressure, financial incentives, opportunity and rationalization influence whistleblowing intentions. 4.2Ethical CultureTheories on organizational justice, planned behavior, disengagement and cognitive dissonance. Questionnaire/Survey223 public accountants from affiliated Big 4 and non-Big 4 (non-affiliated) audit firms in Indonesia.In a hypothetical audit situation with an illegal act, measure whistleblowing intentions (internally and externally) and the pressure, financial incentive, opportunity and rationalization experienced when discovering wrongdoing. Pressure, financial incentives, opportunity and rationalization are all associated with whistleblowing intentions. Pressure has a negative impact while financial incentives, opportunity and rationalization have a positive impact. Financial incentives are the most significant predictor.Latan, Ringle, & Jabbour (2018) Moderating effects of organizational support, team norms and moral intensity on the relationship of individual characteristics with whistleblowing intentions. 4.2Ethical CultureTheories on organizational justice, planned behavior, expectation, and organizational support. Questionnaire/Survey223 public accountants from affiliated Big 4 and non-Big 4 (non-affiliated) audit firms in Indonesia.In a hypothetical audit situation representing an illegal act, measure whistleblowing attitudes and intentions, perceived behavioral control, independence commitment, personal responsibility for reporting, personal cost of reporting, organizational support, team norms, and perceived moral intensity. Individual-level antecedents (e.g., perceived behavioral control and personal cost of reporting), increase auditors’ intentions to whistleblow both internally and externally. Perceived organizational support, team norms, and perceived moral intensity partially improve this relationship.Lin & Fan (2011)The use of electronic knowledge repositories (EKR) in public accounting firms. 4.3Learning CultureExpectation-confirmation theory Questionnaire/Survey230 accountants from 4 large public accounting firms; 2 Big 4 firms and 2 non-Big 4 firms. Participants range across work function (189 auditors). Measure perceived usefulness, general use, experience using, norms and expectations of use, satisfaction, and intention to use the EKR system. Perceived usefulness and subjective norms are positively associated with behavioral intentions. The relationship between satisfaction and intention is stronger for Big 4 participants.Lisic, Myers, Pawlewicz, & Seidel (2019)Impact of consulting revenue on audit quality and investors’ perceptions of audit quality pre/post-SOX.4.1Professionalism/ CommercialismPrior accounting literature, social identity theory and Fischer and Huddart (2008) principal-agent model on social norms.ArchivalClients of 70 unique audit firms; 533 unique auditor-year combinations. Annual firm revenue obtained from Accounting Today’s Top 100 Firms report/Measure a firm’s consulting services as a proportion of total revenue. Use restatements as a proxy for audit quality and annual short-window earnings response coefficients as a proxy for investors’ perceptions of audit quality.Pre SOX, negative association between proportion of consulting revenue with audit quality and investors’ perceptions of audit quality. No significant association post-SOX.Lupu & Empson (2015) Experienced accountants’ compliance with organizational pressure to overwork. 4.1Professionalism/ CommercialismBourdieu and Wacwuant (1992) concept of “illuso”; i.e., being "taken in and by the game"; continued behavior in line with rules. Interviews36 experienced accounting professions in France; Big 4 and non-Big 4 firms. Semi-structured interviews with accounting professionals in France in the context of a broader research project exploring identity construction and work/life balance.Participants continue to be overworked, describing themselves as feeling "helpless and trapped" in the cultural norms of the organization which are positively reinforced by the organization through rewards and success for exhibiting this type of behavior.Martinov-Bennie & Pflugrath (2009)Impact of a firm's ethical environment on the quality of auditors’ judgments across different levels of audit experience. 4.2Ethical CulturePrior literature on ethical environment and auditor competency.Experiment 86 audit managers and audit seniors from one Big 4 accounting firm in the Sydney and Melbourne offices. Employ a 2 X 2 design: manipulate strength of the firm’s ethical environment (measured as presence and reinforcement of a code of conduct), and experience (audit managers and seniors). Measure judgments with respect to an inventory write-down. They find that the write-down judgments of audit managers are larger in response to reinforcement of the ethical code but those of seniors are not, suggesting that familiarity with ethical codes leads to greater internalization of their meaning.McManus & Subramaniam (2009) Impact of mentoring support, peer influence and individual-level attributes on accountants’ ethical evaluations and behavioral intentions. 4.2Ethical CulturePrior literature on mentoring support, peer influence and individual attributes (ethical orientation and ethical education). Questionnaire/Survey86 early career accountants from Big 4 and non-Big 4 firms in Australia. Present a case scenario where the participant discovers an accounting error. Measure mentoring styles, perceived ethical behavior, ethical behavioral intentions, and individual attributes. Perceptions of greater seriousness of the ethical conflict are positively associated with perceived ethical behavior of peers, personal ethical orientation, ethical education, and females. However, perceived ethical conduct of peers is not associated with ethical behavioral intentions. Greater career-development mentoring support increases ethical evaluations but it is negatively associated with perceived seriousness of the ethical conflict and the likelihood that participants will call an accounting body for advice. Participants in small or mid-tier firms are more likely to call an accounting professional body for advice, relative to those in Big 4 firms.”McManus & Subramaniam (2014)Impact of mentoring and organizational ethical climate on organizational and professional commitment. 4.2Ethical CultureTheories on organizational socialization, mentoring and ethical behavior. Questionnaire/Survey93 early career accountants from Big 4 and non-Big 4 firms in Australia. Measure mentor support, perception of the firm’s ethical climate, organizational commitment and professional commitment. Perceived ethical climates and a career development mentoring style are associated with greater organizational and professional commitment. However, a social support style mentoring relationship results in lower professional commitment. Nelson & Proell (2018)Audit leaders’ reactions, both in the moment and later, to subordinates who speak up about potential audit issues. 4.3Learning Culture Prior literature on leaders’ reactions to employee voice. Questionnaire/Survey and Experiment Survey: matched sample of 143 staff and 42 supervisors that work together from two international accounting firms.Experiments: 347 auditors from two Big 4 firms and one national accounting firm. Measures audit staffs’ self-reported willingness to speak up and their supervisors’ actual performance assessment. Three experiments manipulating various combinations of audit issue, supervisor concern, budgetary concerns, and whether a material misstatement is identified. Measure auditors’ performance evaluations and assessed irritation with subordinates. Audit leaders express greater irritation in the moment when speaking up occurs. However, overall audit leaders encourage speaking up through higher performance ratings specifically when the issues raised align with the supervisor’s concern. Supervisors react with more irritation when the issue raised results in increased audit effort.Nelson, Proell, & Randel (2016)The impact of leadership on auditors’ willingness to raise audit issues. 4.3Learning Culture Prior literature on employee voice and motivated reasoning.Questionnaire/Survey and Experiment Survey: 197 staff auditors from two large public accounting firms (92 seniors and 105 supporting staff). Experiments: 144 audit seniors from a Big 4 accounting firm, 118 auditors from two firms and 72 staff auditors.Measure auditors’ perception of team-oriented leadership and willingness to speak up. Four experiments, manipulating various combinations of audit issue, supervisor concern and team-oriented leadership. Participants are asked whether a typical senior or they themselves would speak up about the issue. The final experiment measures three potential mediators; (1) leader commitment, (2) concern for consequences and (3) team identification. Auditors are more willing to speak up to leaders who are considered team-oriented, about issues that are aligned with their direct supervisors’ concerns, and are more impacted when the issue is one related to effectiveness. An auditor’s willingness to speak up is mediated by commitment to the team leader and, to a lesser extent, identification with the team. Female auditors are more sensitive to leadership. Picard (2016)Examine the marketization of accountancy and its impact on the accounting field in North America. 4.1Professionalism/ CommercialismActor-network theory and Callon's moments of translationInterviews/ ArchivalInterviews with 20 experienced auditors (former and current) and marketing specialists from the U.K. and Canada. Analysis of articles, books and firm publications (e.g., code of ethics)Interview questions ask participants to describe their career path. Ask auditors about their view on the consolidation of marketing expertise in accounting and ask marketing experts to describe the nature of their function. Marketization of accounting has grown and developed over time as a result of the desire to maintain their reputational capital, increased competition, greater client demands/expectations, technology developments, and the removal of the ban on advertising. As a result, marketers identified an opportunity in accounting, leading to its introduction and in turn, the cooperation between accountants and marketing specialists. This has transformed the field and reconfigured accountants’ identity to that of a “marketed accountant”. Picard, Durocher, & Gendron (2018) Impact of marketing ideology on auditing. 4.1Professionalism/ CommercialismDevelop a conceptual framework related to the “marketization” of public accounting.Interviews/ ArchivalSame interview population as Picard (2016). Analysis of relevant firm publications (e.g., promotional brochures). Interview questions focus on participants’ use of marketing practices and perceived changes to marketing initiatives over time. Highlights the importance that marketization plays in the shift from professionalism to commercialism; accountants are drawing upon other disciplines (e.g., finance and marketing) in their daily operations. The collaborative effort between marketers and accountants to preserve the business can result in threats to the professionalism of the accountant.Pierce & Sweeney (2010) Impact of variables such as firm size on ethical intentions, ethical judgments, ethical intensity, and ethical culture. 4.2Ethical CultureEthical Reasoning Process (Rest, 1979, 1994)Questionnaire/Survey463 accountants in Ireland ranging across work area (audit and non-audit), experience level and firm type (Big 4 and non-Big 4 firms). Questionnaires feature four types of time pressure-induced auditor dysfunctional behaviors; measure ethical intention, ethical judgment, perceived ethical intensity and perceived ethical culture. Big4 firms have higher ethical views and lower intention of engaging in unethical behavior. Auditors report higher ethical judgments than non-audit. Women indicate lower intentions of engaging in unethical behaviors, higher ethical judgments and higher ethical culture. Robertson, Stefaniak, & Curtis (2011)Wrongdoers reputation on fellow auditors’ willingness to report their questionable acts. 4.2Ethical CultureSummary of prior literature on auditor whistleblowing and reputation (performance and liability).Experiment 181 auditors of varying firm sizes (local, regional, national and Big 4) and ranks (intern to partner). 2 X 2 design: level of likeability reputation (more/less) and performance reputation (good/ poor). Measure willingness to report questionable acts of their audit manager, professional costs of whistleblowing (professional repercussions and effects on performance evaluations) and personal costs (social repercussions). Auditors are more likely to take action when the wrongdoer has a poor reputation and is less likeable. Professional repercussions are the most influential perceived cost in regards to reporting, as compared to performance evaluations and social repercussions.Seavey, Imhof, & Westfall (2018)Impact of partner-to-partner knowledge sharing between offices of the same firm on office-level audit quality 4.3Learning CultureTheories of knowledge management, organizational learning, and networksInterview/ ArchivalInterviews with 10 Big 4 audit partners. Archival data from U.S. companies of Big 4 firms from 2007 -2015Interview questions focus on the extent to which partners share knowledge with one another across offices. Measures network connectedness, audit quality (restatements and discretionary accruals), and company complexity. Partners consult with partners in other offices frequently and they perceive this to increase the quality of services provided. Clients of more connected offices experience higher audit quality; stronger when there is greater complexity (i.e., greater judgment in estimation resulting from revenue and goodwill).Seckler, Gronewold, & Reihlen (2017) Impact of organizational structure, team procedures and practices, and individual cognitions and emotions on how audit errors are managed. 4.3Learning Culture Error management theory and prior archival, behavioral and social research on audit quality. Ethnography (observation and interviews)Observation of individuals and teams in a Big 4 accounting firm in Germany. 38 interviews with auditors and consultants from 12 offices across 10 countries. An in-depth case study of a Big 4 firm in Germany, using participant observations within audit teams, semi-structured interviews, and review of documents from the firm’s global internal database to understand how teams respond to, and cope with, audit errors. Develop a multi-level model of error management, based on influence at the organizational level (e.g., quality and risk management system), team level (e.g., work paper reviews and practices on the handling of errors), and individual level (error anticipation and error coping).Shafer (2008) The ethical culture in Chinese CPA firms and its impact on personal ethical orientations and decision-making. 4.2Ethical CultureTheoretical climate types (Victor and Cullen 1988) Questionnaire/Survey128 seniors and managers (auditing, tax, consulting and other) employed by local and international public accounting firms operating in Shenzhen, Shanghai and Beijing. Participants complete a series of auditing vignettes that elicit ethical judgments and behavior intentions. These address a variety of issues encountered in audit practice. Measure the participants’ views about their current job’s ethical culture and their ethical position. Ethical culture significantly impacts intentions to commit ethically questionable acts. Perceived ethical climate does not differ between local and international firms, but local Chinese firms judge questionable actions as more ethical. Shafer (2009)Impact of the firm’s ethical culture perception on organizational-professional conflict (OPC) and affective organizational commitment (OC). 4.2Ethical CultureTheoretical climate types (Victor & Cullen, 1988) Questionnaire/Survey167 professional auditors (seniors and mangers) employed by local and international public accounting firms operating in the People's Republic of China. Participants complete the ethical culture questionnaire, OPC scale (i.e., the conflict between doing what is right for the company and doing what is in the public’s best interest), OC scale, impression management scale and demographic questionnaire. No difference in the perceived ethical cultures of local and international CPA firms. Perceived egotistic culture is positively associated with OPC and negatively associated with OC. Negative association between OPC and OC. These associations are reversed for benevolent and principled ethical cultures. Shafer, Poon, & Tjosvold (2013) The influence of professional commitment on the associations among ethical culture, OPC and OC. 4.2Ethical CultureTheoretical climate types (Victor & Cullen, 1988) Questionnaire/Survey248 employees (auditing, tax, consulting and accounting) of one Singapore office of an international accounting firm, range of experience and specializations. Questionnaire includes ethical culture questions, OPC scale, measures of affective and normative OC and affective professional commitment. Significant associations between ethical culture, OPC and OC. Professionally committed employees note less conflict and greater commitment when the firm places greater emphasis on the public's interest. These associations are not present in employees with lower professional commitment.Smith-Lacroix, Durocher, & Gendron (2012)Impact of fair or market value accounting on auditing. 4.3Learning CultureGiddens’ (1990, 1991) work on expert systems and trust in late modernity. Interview18 current and former Canadian partners and managers from the Big 4 firms, one national accounting firm and government audit offices.Questions ask about the increased prevalence of fair value accounting and its impact on engagements, participants’ professional networks, the audit process and how auditors attempt to get comfortable with fair value standards.The prevalence of fair value estimates is changing how auditors approach their tasks, with greater reliance and trust being placed on experts resulting in auditors being reduced to being a mobilizer of experts who mediate discrepancies in their judgments, instead of a decision-maker. Unintended consequences include increased audit work and increased audit fees as well as increased strain on client-auditor relations.Stefaniak & Robertson (2010)Staff auditors' response to errors in light of errors significance and their superiors' historical reaction to mistake admissions. 4.3Learning CulturePsychology and organizational behavior research: individuals will try to avoid consequences of mistakes by justification, scapegoating, or misrepresentation. Experiment 95 graduate and upper-level undergraduate accounting students and 42 professional auditors (staff, seniors and managers) from Big 4 and non-Big 4 firms. Participants read a scenario about a staff auditor’s error; manipulate how the superior had handled previously identified errors.Staff auditors are more likely to judge that others will admit an error when their superiors’ prior reaction was positive, regardless of the error’s significance. However, auditors are least likely to judge that others will admit mistakes when error significance is low and the supervisor’s prior reaction was negative. Results imply that supervisors can mitigate sensitivity to reporting errors through positive reinforcement.Stevens, Moroney, & Webster (2019) Impact of an audit partner's style and team identity salience on skepticism.4.2Ethical CultureTheories of regulatory focus and social identity, as well as prior auditing literature. Experiment79 auditors from all of the Big 4 firms (managers and seniors). 2 X 2 design; manipulate partner style (supportive vs. unsupportive) and team identity salience (low vs. high). Measure skeptical judgment, skeptical action and motivation level. Auditors exhibit greater skepticism when team identity salience is high (i.e., the judgment made is representative of the team's judgments as opposed to the individual's judgment) and partners are supportive of auditors (i.e., partner expresses confidence in the auditor's ability); mediated by auditors’ motivation.Sweeney & McGarry (2011)Audit seniors’ perceptions about the goals of the audit firms and audit partners.4.1Professionalism/ CommercialismCommercial versus professionallogics of action.InterviewsSemi-structured interviews of 16 audit seniors from all Big 4 firms in Ireland. Questions focus on perceived goals of the practice and of the audit partners, as well as perceptions of the goals espoused by the firm externally. Perceptions of firm goals differ between external parties, internal parties and new/ potential staff. Audit seniors view partners as being concerned with profitability, while externally the image espoused is audit quality and client satisfaction goals. Sweeney, Arnold, & Pierce (2010)How pressure to engage in dysfunctional behaviors and unethical tone influence perceptions of the ethical environment and intention to engage in unethical behaviors. 4.2Ethical CultureEthical Reasoning Process (Rest, 1979, 1994)Questionnaire/Survey441 experienced pre-manager level auditors in Ireland and 114 in the US across several different firms (Big 4 and non-Big 4). Questionnaire presents hypothetical audit situations representing dysfunctional behavior that could be easily concealed. Measure participants’ ethical evaluations of the cases, intention to act and the perceived ethical culture of the firm where they were employed. Perceived unethical pressure and unethical tone influence auditors’ ethical evaluation however, only perceived unethical pressure influences an auditor’s intention to engage in the behavior. Big 4 auditors report higher ethical evaluations and lower intention to over-rely on client work. US auditors report higher ethical evaluations and lower intentions of engaging in quality threatening behavior.Sweeney, Pierce, & Arnold (2013)Does ethical intensity mediate the relationship between a firm’s ethical culture and quality threatening behaviors (QTBs)? 4.2Ethical Culture Ethical Reasoning Process (Rest, 1979, 1994)Questionnaire/Survey441 experienced pre-manager level auditors in Ireland and 114 in the US across several different firms (Big 4 and non-Big 4).Questionnaire presents hypothetical audit situations representing QTBs that could be easily concealed. Measure participants’ ethical evaluation of the cases, intention to act, perceptions of ethical culture, and ethical intensity. Find a direct relationship between ethical intensity and ethical decision-making regarding QTBs. Perceived ethical intensity fully mediates the relationship between ethical culture and ethical decision-making. Taylor & Curtis (2013) The factors influencing an auditor’s willingness to report unethical behavior.4.2Ethical CultureExpectancy theory (report if expect to achieve a desired outcome); justice theory (firm’s response on espoused ethics policies)Experiment 106 senior-level auditors from one Big 4 firm. Manipulate firm as responsive/ unresponsive and wrongdoer as peer/ supervisor. Case involves the participant observing either a manager or a peer throwing away review notes; participants indicate perception of the ethical dilemma and anticipated action. Auditors are influenced by power distance (i.e., more likely to report unethical behavior of a peer); less (more) willing to report supervisor (peer) unethical behavior when prior firm response is weak. Also find that men are less sensitive to power distance than women. Taylor & Curtis (2018) The impact of mentoring on prosocial behaviors (i.e., organizational citizenship) directly and indirectly through its influence on perceptions of a caring ethical climate. 4.2Ethical CulturePrior literature and theories on prosocial behavior, social influence, social learning and social exchange. Questionnaire/Survey120 U.S public accountants spread across firm level and firm types (Big 4 and non-Big 4 firms). Ask participants to imagine they witnessed a superior engaging in fraud and indicate how likely they are to disclose their observations and how serious they view this act. Also measure perceptions of various organizational and individual attributes (i.e., trust, organizational commitment, mentor relationship quality and ethical climate). Find that quality mentoring relationships are associated with perceptions of a caring ethical climate, and that mentoring and ethical climate are associated with behaviors that encourage and enable internal reporting of fraud; trust and commitment mediate these effects. Tsunogaya, Sugahara, & Chand (2017)Impact of obedience and conformity pressure on dysfunctional audit behavior in Japan. 4.2Ethical CulturePrior literature on social influence and professional/ organizational commitment. Experiment208 Japanese CPAs (205 are from Big 4 firms). Participants ranged from partner to staff level.Manipulate social pressure at three levels: obedience pressure from the partner, conformity pressure for colleague auditors, and no social pressure. Measure participants professional and organizational commitment, individual personality and judgment related to a questionable client asset.Find that obedience pressure results in quality threatening behavior. Conformity pressure is not found to have a significant impact. High levels of affective and normative commitment mitigate the consequence of obedience pressure.Westermann, Bedard, & Earley (2015)The creation and reinforcement of technical knowledge in the everyday audit practice (i.e., on-the-job learning; OTJL).4.3Learning Culture Creation of legitimacy in the practice and development of appropriate values, norms and behaviors that substantiate these practices. InterviewsSemi-structured interviews with 30 audit partners at a U.S. Big 4 accounting firm;14 experienced and 16 newer partners. Specific questions related to current and past on the job learning experiences were developed based on prior literature. The apprenticeship model of OTJL still applies, but partner concerns include less investment of time and effort by today’s incoming auditors, their unreasonable expectations for work-life balance, and greater resistance to conformity. Formal new hire training is shorter and use of technology diminishes development of appropriate behaviors (e.g., critical thinking).Online Appendix BArticles Identified, by Journal and Method ABDC ratingTotal SurveyExperimentInterview/Ethnographic Archival EmpiricalBehavioral Research in AccountingA1174Accounting, Organizations and Society A*10424The Accounting Review A*93711Contemporary Accounting Research A*81152Journal of Business EthicsA862International Journal of AuditingA6222Auditing: A Journal of Practice & Theory A*51222Accounting Auditing & Accountability JournalA532European Accounting Review A*413Accounting & FinanceA22Accounting HorizonsA211Critical Perspectives on AccountingA221Accounting and Business ResearchA11International Journal of Accounting Information SystemsA11Journal of Accounting Research A*11Journal of Accounting and Economics A*111Journal of International Accounting ResearchA11Total 773225208Notes: This table presents articles on audit firm culture identified by our search procedures as outlined in the Method section. We also searched the following journals but found no articles there that meet our criteria: Abacus, British Accounting Review, Foundations and Trends in Accounting, Journal of Accounting and Public Policy, Journal of Accounting Auditing & Finance, Journal of Business Finance & Accounting, Journal of Contemporary Accounting & Economics, Review of Accounting Studies, and The International Journal of Accounting. The count shown within each method sums to greater than 100 percent of the number of studies identified, as some use multiple methods (e.g., survey and experiment). Online Appendix CCompeting Cultural Influences: Macro-Cultures and Sub-CulturesMacro-cultures (i.e., national, professional, and global network firm (GNF) cultures) are important, as “organizational cultures reflect the societies in which they are embedded” (House, Hanges, Javidan, Dorfman, & Gupta, 2004, p. 37). In auditing, Nolder and Riley (2014) review research showing that national culture affects auditor behavior (e.g., O’Donnell & Prather-Kinsey, 2010). These differences are a key factor affecting quality of group audits involving multiple national firms (Sunderland & Trompeter, 2017). Bik and Hooghiemstra (2018) provide evidence of differences across national firms within GNFs; i.e., national cultures with greater collectivism and societal trust induce more compliance with global firm policies and methodologies. Second, the professional culture of auditing may jointly shape firm-specific quality controls (Jonnerg?rd, 2012). Belal, Spence, Carter, and Zhu (2017) find that local professional societies influence accountants’ work. Third, cultural roots of GNFs may influence auditor behavior. GNFs implement a common set of policies and procedures to foster consistency across their multiple networked firms (FRC, 2018); however, some autonomy is retained at local firms (Lenz & James, 2007). While research comparing across GNFs is valuable, few studies do so. For instance, Dowling (2009) finds that electronic work systems of large firms vary in restrictiveness (suggesting cultural differences), yet auditors’ intention to use systems appropriately are also influenced by local team consensus. In sum, research shows that national, GNF, and professional cultures interact with AFC, influencing or even hampering the effectiveness of firms’ EMs in controlling behavior of their professionals. Some studies in our sample examine subcultures (i.e., shared ideologies differing from the organization’s core culture; Trice, 1993) based on gender, age, and ethnicity. Regarding gender, Haynes (2013) describes the masculine culture of her audit firm that left her feeling marginalized and excluded. Taylor and Curtis (2013) and Nelson, Proell, and Randel (2016) show that men and women vary in their sensitivity to AFC. In addition, research examines firms’ external portrayals: Edgley, Sharma, and Anderson-Gough (2016), Durocher, Bujaki, and Brouard (2016), and Picard, Durocher, and Gendron (2018) show firms marketing their efforts to improve gender equality. Yet, both Carter and Spence (2014) and Kornberger, Justesen, and Mouritsen (2011) find a dramatic drop in the proportion of women at the manager level. Another line of research concerns alternative work arrangements (AWAs), a topic related to gender and age that Jenkins at al. (2008) note needs further research. Kornberger, Carter, and Ross-Smith (2010) find that while an AWA was intended to improve career progression and retention of women, it actually reinforced gender barriers. However, Buchheit, Dalton, Harp, and Hollingsworth (2016) find that auditors’ perceptions of organizational support for AWAs are associated with less work-family conflict. Durocher et al. (2016) find that firms are adapting the workplace as well as public depictions of priorities and values in response to differing expectations of millennials for work-life balance. Yet, Johnson, Lowe, and Reckers (2008) find that firm leaders view AWAs as inconsistent with the traditional audit workplace culture, resulting in less favorable performance evaluations for participants.Finally, a few studies distinguish subcultures based on auditor ethnicity. Edgley et al. (2016) show increasing attention to the value of diversity in the audit workplace, but describe this as relating more to commercial logics than social justice. Carter and Spence (2014) provide consistent evidence, finding considerable barriers to entry and promotion for ethnic minorities. Collectively, these studies show that gender and ethnicity continue to matter for work attitudes and career progression in the auditing profession.ReferencesAgoglia, C. P., Hatfield, R. C., & Lambert, T. A. (2015). 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