The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*
基于对大量持证审计师的问卷数据，研究了主要客户类型（上市公司vs一人有限公司）如何影响审计师对行业核心价值观的遵从，发现两类审计师在价值观重要性和内部一致性上存在差异。
ABSTRACT Based on an analysis of questionnaire data from a large sample of certified auditors, we examine how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominantly served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.