Does it exist the social identity of auditors? What was and what is the social identity of auditors? A French case study

Phu Dao-Le Flécher () and Viet Ha Tran Vu
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Phu Dao-Le Flécher: UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]
Viet Ha Tran Vu: CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne

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Abstract: In this paper, we study the social and collective identity of French auditors by considering them as a group of professionals distinct from chartered accountants. The concept of identity and perspectives in accounting's professional trajectory literature help us to understand and explain the process of construction of social identity and professional project of the French auditing. The methodology used is qualitative and based on the content analysis of the plenary discourses given by the Presidents of the National Company of Auditors (CNCC) during the annual Assises of the CNCC, professional and economic press articles, completed by twenty semi-structured interviews conducted with institutional stakeholders in the profession. This paper contributes to critical research in auditing and to the literature on the sociology of the auditing profession, by proposing a framework of patterns of social identity(s) of auditors, mixing their ideal status based on education, ethics and expertise, as so as on their social status and commercial values of auditing.

Keywords: Social identity; Professional trajectory; Auditing; France; Discourse analysis (search for similar items in EconPapers)
Date: 2020-11-05
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Published in 41ème Congrès de l’Association Francophone de Comptabilité (AFC), Association Francophone de Comptabilité (AFC), Nov 2020, Angers, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04317330

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