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Title: | Are auditors more “commercialists” than “professionalists”? An empirical study in Greece |
Authors: | Papadopoulou, Sofia |
Keywords: | Auditing -- Decision making Auditors -- Greece Corporations -- Auditing Auditing -- Greece |
Issue Date: | 2021-10 |
Publisher: | Ahmet Gökgöz |
Citation: | Papadopoulou, S. (2021). Are auditors more “commercialists” than “professionalists”? An empirical study in Greece. Journal of Accounting, Finance and Auditing Studies, 7(4), 50-79. |
Abstract: | Purpose: In an ever changing professional environment, the
auditing profession could not have remained unaffected.
Globalization and the increasingly higher levels of competition are
among the major parameters contributing to the ongoing changes in
the auditing profession. The view that the accounting profession
presents a shift from “professionalism” to “commercialism” is often
encountered in relevant literature. In case this assertion holds true,
then serious issues related to the quality of audit work arise;
therefore, the tendency of auditors towards “professionalism” or
“commercialism” comes up as a major issue to be investigated, so
that both the regulative authorities and all other interested parties
may take the appropriate measures. Within this context, the purpose
of the present study is the investigation of the tendency of Greek
auditors towards “professionalism” or “commercialism”. In this
respect, a structured questionnaire has been employed, addressed to
active auditors in Greece and directly relevant to auditors’ decisions
during the client acceptance and continuance procedures - given that
such a tendency may clearly become apparent even from the very
first stage of the external audit process. Methodology: A structured questionnaire was employed to collect information on the attitudes, opinions and perceptions of Greek auditors. Descriptive and inferential statistical methods were used to analyse the data. Findings: The findings showed that despite the fact that audit firms present a tendency towards “professionalism”, the auditors tend to deviate from this, turning towards the “commercialism” of auditing services they provide. In addition to that, it became apparent that auditors working for the Big6 audit firms in Greece, as well as auditors with less professional experience/ briefer length of service verge towards “professionalism” to a greater extent in comparison to others. Originality/Value: While the subject of the paper remains a major and ongoing issue, this study examine it through a different prism emphasizing on the first stage of external audit, covering a gap in literature. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/82103 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 4 Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS7(4)A3.pdf | 554.15 kB | Adobe PDF | View/Open |
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