Logo do repositório
 
Publicação

The role of identity in auditing: A review, synthesis, and research agenda

2026Artigo científico Acesso aberto
Ver registo simples
datacite.subject.sdg04:Educação de Qualidade
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg12:Produção e Consumo Sustentáveis
dc.contributor.authorAbdollahi, Ahmad
dc.contributor.authorPeixinho, Rúben
dc.contributor.authorCandido, Carlos Joaquim Farias
dc.date.accessioned2026-09-23T13:34:44Z
dc.date.available2026-09-23T13:34:44Z
dc.date.issued2026
dc.description.abstractThis 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.por
dc.description.sponsorshipUID/04007/2025; 2022.11233.BD
dc.identifier.citationAbdollahi, 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.
dc.identifier.doihttps://doi.org/10.1016/j.intaccaudtax.2026.100762
dc.identifier.issn1061-9518
dc.identifier.urihttp://hdl.handle.net/10400.1/29508
dc.language.isoeng
dc.peerreviewedyes
dc.publisherElsevier
dc.relationCenter for Advanced Studies in Management and Economics
dc.relation.hasversionhttps://doi.org/10.1016/j.intaccaudtax.2026.100762
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectAudit quality
dc.subjectAuditor judgment
dc.subjectIdentity
dc.subjectObjectivity
dc.subjectProfessional skepticism
dc.subjectSystematic literature review
dc.titleThe role of identity in auditing: A review, synthesis, and research agendaeng
dc.typejournal article
dspace.entity.typePublication
oaire.awardNumberUID/ECO/04007/2013
oaire.awardTitleCenter for Advanced Studies in Management and Economics
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/5876/UID%2FECO%2F04007%2F2013/PT
oaire.citation.endPage21
oaire.citation.startPage1
oaire.citation.titleJournal of International Accounting, Auditing and Taxation
oaire.citation.volume60
oaire.fundingStream5876
oaire.versionhttp://purl.org/coar/version/c_ab4af688f83e57aa
person.familyNameABDOLLAHI
person.familyNamePeixinho
person.familyNameCandido
person.givenNameAHMAD
person.givenNameRúben
person.givenNameCarlos Joaquim Farias
person.identifierhttps://scholar.google.com/citations?user=sPsJ390AAAAJ&hl=en
person.identifier.ciencia-id241F-8AC7-64D7
person.identifier.ciencia-idFF1E-3689-2765
person.identifier.ciencia-idDF13-9313-8491
person.identifier.orcid0000-0003-3387-2342
person.identifier.orcid0000-0003-4178-3008
person.identifier.orcid0000-0001-5875-1243
person.identifier.ridV-5912-2017
person.identifier.ridC-3836-2008
person.identifier.scopus-author-id57000471900
person.identifier.scopus-author-id6602395626
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
relation.isAuthorOfPublication8818991c-27c4-4084-abcc-e259d4014906
relation.isAuthorOfPublication78f54cc1-1e74-40e2-9124-f1ac36e8e2a5
relation.isAuthorOfPublication6e59a1a9-831d-4047-a7c0-1b8840dfcde7
relation.isAuthorOfPublication.latestForDiscovery8818991c-27c4-4084-abcc-e259d4014906
relation.isProjectOfPublication3bdc8964-5f6a-45ab-aeca-5bbcb96bf78b
relation.isProjectOfPublication.latestForDiscovery3bdc8964-5f6a-45ab-aeca-5bbcb96bf78b

Ficheiros

Principais
A mostrar 1 - 1 de 1
Miniatura
Nome:
Abdollahi et al 2026 The role of identity in auditing research.pdf
Tamanho:
683.39 KB
Formato:
Adobe Portable Document Format
Ver/Abrir
Licença
A mostrar 1 - 1 de 1
Miniatura indisponível
Nome:
license.txt
Tamanho:
3.46 KB
Formato:
Item-specific license agreed upon to submission
Descrição:
Ver/Abrir

Coleções

FEC2-Artigos (em revistas ou actas indexadas)