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The Effects of Charismatic Clients on Auditors Objectivity
Blekinge Institute of Technology, School of Management.
Blekinge Institute of Technology, School of Management.
Blekinge Institute of Technology, School of Management.
2013 (English)Independent thesis Advanced level (degree of Master (One Year))Student thesisAlternative title
Karismatiska klienters effekt på revisorers objektivitet (Swedish)
Abstract [en]

This study empirically examines and attempts to model auditors’ relationships with their charismatic clients. Reviewing the prevailing research on charismatic leadership theories and auditor situation as well as related literature, we posit that the prevailing major models pertaining to charismatic leadership can be applied to extend and refine the current models of auditor acquiescence. After hypothesizing such a model, we design an instrument based on the revised Conger-Kanungo model used by (Su & Huang, 2004) to measure the extent to which auditor identify with a charismatic client. We then use the instrument to directly measure auditors’ attachment to the charismatic client and the threat of this attraction and attachment to auditors’ objectivity. Empirical results from our sample of N=192 auditors in the U.S and Sweden demonstrate that a new improved charismatic leadership model indeed could be emerged and fit to the actual situation of auditors. We specifically find an indication that Client Identification will increase the risk of auditor acquiescence. Combined with Professional identification driving increased the risk of Client identification, Professional Identification appears not to provide the resilience against acquiescence that we hypothesized. Instead the clear direct connection of the charismatic leadership affecting the auditors objectivity warrants study of a model where Client Identification and Professional Identification as mere variants of each other (Clients business just being another profession).

Abstract [sv]

Denna studie empiriskt undersöker och försöker modellera realtinene mellan en revisor och dess karismatiska klienter. Genom litteraturstudie, ansätter vi att förhärskande modeller över kariskamtiskt ledarskap kan anpassas, utöka och förfina befintliga modeller för revisorers underkastelse inför klienters önskemål i revisionssituationer. genom att nyttja ett instrument baserat på Conger-Kanungo modellen i (Su & Huang, 2004) för att mäta risken för revisorers underkastelse d.v.s. förlust av objektivitet. Empiriska resultat från N=192 styckna svar från svenska och amerikanska revisorer, visar att en ny och förbättrad modell för karismatiskt ledarskap mycket väl kan appliceras på revisorers situation. Vi finner speciellt en indikation på att identifiering med klienten ökar risken att revisorn underkastar sig kundens önskemål i revisionen. Vi finner att revisorers identifiering med jobbet inte tycks skapa den uthållighet mot karismatiska klienters önskemål om favörer vid bedömningarna.Istället hittar vi en direkt koppling mellan professionell identifiering och identifiering med klienten som antyder att klientens profession helt enkelt är en profession bland andra sett ur revisorns synvinkel.

Place, publisher, year, edition, pages
2013. , 68 p.
Keyword [en]
Auditor Acquiescence Charismatic Client
National Category
Psychology Business Administration
Identifiers
URN: urn:nbn:se:bth-4354Local ID: oai:bth.se:arkivex71C91132BAF3C26AC1257B8E007767E5OAI: oai:DiVA.org:bth-4354DiVA: diva2:831689
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2015-04-22 Created: 2013-06-18 Last updated: 2015-06-30Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
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