Antecedents and Outcomes of Auditor Identities: Evidence from the Behavioral Literature and Directions for Future Research
本文综述了行为文献中审计师身份（客户、事务所、团队、职业）的前因，并运用社会身份理论解释这些身份如何影响审计质量，指出多数研究聚焦客户身份对独立性的威胁，且身份对审计质量的影响取决于情境因素。
ABSTRACT This paper reviews and synthesizes the behavioral literature on the various antecedents of auditor identities and explains, through social identity theory, how they influence audit outcomes. We discuss the four identities most relevant to auditors (client, firm, team, and profession), first reviewing the psychology literature to describe each of these identities and then reviewing the auditing literature to understand how these identities emerge and impact audit quality. Overall, we find that whereas all four auditor identities have been examined in the literature, much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further, identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studies investigate whether multiple auditor identities interact to affect audit quality, which provides opportunities for future research with the hope that it can help the profession identify ways of improving audit outcomes.