 Auditors’ self-actualization and ability to resist client pressure: Evidence from CanadaRachel Papirakis Journal of International Accounting, Auditing and Taxation, 2022, vol. 47, issue C Abstract: This paper investigates the relationship between auditors’ self-actualization, their commitment to independence, and their resistance to client pressure in a situation involving auditor-client negotiation. This is the first study to examine auditor self-actualization in an auditor-client negotiation context. It is based on a mail survey of Canadian Big Four audit partners with a final sample of 136 partners. The results show a relationship between auditors’ self-actualization, their independence commitment, and their resistance to client pressure. This study contributes to the literature by identifying the mediating role of auditor independence commitment in the relationship between auditor self-actualization and auditor resistance to client pressure. These findings may encourage audit firms to find ways to improve employee self-actualization through better work conditions and work-life balance. The study also finds that auditors have a strong commitment to independence. Keywords: Self-actualization; Independence commitment; Audit; Power; Auditor-client negotiation; Resistance to pressure (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000234 DOI: 10.1016/j.intaccaudtax.2022.100468 Access Statistics for this article Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson More articles in Journal of International Accounting, Auditing and Taxation from Elsevier |
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