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Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada

Rachel 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)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000234

DOI: 10.1016/j.intaccaudtax.2022.100468

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