ABSTRACT

This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on factors instilling culture in audit firms, and how culture influences audit quality and auditors’ work attitudes. We develop and apply a three-phase model based on prior research and professional guidance (IAASB, 2014), which maps cultural embedding mechanisms (EMs, visible manifestations and organizational conditions to establish culture), perceptions of existing culture, and consequences of culture. Our synthesis shows that the culture of an audit firm is most oriented toward quality if leadership emphasizes professionalism over commercialism, promotes ethical judgments, and facilitates learning through systems, integration of specialists, and interpersonal interactions among auditors. The research cited shows strong influence on AFC of tone at the top set by leadership, as well as incentives in performance/reward systems. Studies we review generally imply continued concern for the influence of commercialism on AFC, but future research should investigate whether recent forces (i.e. pressure from regulators and efforts by the firms) have caused a cultural shift toward professionalism. We close by suggesting opportunities for future research that can strengthen understanding how AFC can be better managed by firms.

摘要

本文综合了过去十年对会计师事务所文化（AFC）的研究，回顾了会计师事务所文化灌输因素研究的最新进展，以及文化如何影响审计质量和审计师的工作态度。我们基于先前的研究和专业指导（IAASB，2014）开发和应用了一个三阶段模型，该模型映射了文化嵌入机制（EM、可见表现和建立文化的组织条件）、对现有文化的看法以及文化的后果。我们的综合表明，如果领导层强调专业而不是商业，促进道德判断，并通过系统、专家整合和审计师之间的人际互动促进学习，那么审计公司的文化最注重质量。引用的研究表明，领导层设定的最高基调对 AFC 的影响很大，以及绩效/奖励系统中的激励措施。我们回顾的研究通常表明对商业主义对 AFC 影响的持续关注，但未来的研究应该调查最近的力量（即来自监管机构的压力和公司的努力）是否导致了向专业化的文化转变。最后，我们提出了未来研究的机会，这些机会可以加强对企业如何更好地管理 AFC 的理解。来自监管机构的压力和公司的努力）导致了向专业化的文化转变。最后，我们提出了未来研究的机会，这些机会可以加强对企业如何更好地管理 AFC 的理解。来自监管机构的压力和公司的努力）导致了向专业化的文化转变。最后，我们提出了未来研究的机会，这些机会可以加强对企业如何更好地管理 AFC 的理解。