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The role of identity in auditing: A review, synthesis, and research agenda
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Orientador(es)
Resumo(s)
This paper presents a systematic literature review of 37 studies published until 2024, offering a pioneering analysis of the role of identity in auditing. The findings reveal a growing scholarly interest in identity within auditing, particularly professional identity, which exerts both direct and moderating effects on key audit outcomes (KAOs) such as audit quality, judgment, objectivity, and professional skepticism. Additionally, the review examines client, organizational, individual, team, ethnic, and gender identities, revealing their interconnections and collective influence on auditing outcomes. Despite advancements in this field, several aspects of identity remain underexplored and present significant opportunities for further research. This study identifies key gaps, proposes a structured research agenda, and offers actionable insights for audit firms, policymakers, and regulators. By addressing both theoretical and practical concerns, this paper positions identity as a crucial determinant of auditing outcomes, contributing to the ongoing discourse in the field and providing a solid foundation for advancing academic inquiry and professional practice.
Descrição
Palavras-chave
Audit quality Auditor judgment Identity Objectivity Professional skepticism Systematic literature review
Contexto Educativo
Citação
Abdollahi, A., Peixinho, R.M.T., Cândido, C.J.F. (2026). The role of identity in auditing: A review, synthesis, and research agenda. Journal of International Accounting, Auditing and Taxation, 60, 100762, 1-21, https://doi.org/10.1016/j.intaccaudtax.2026.100762.
Editora
Elsevier