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Checking, not trusting: trust, distrust and cultural experience in the auditing profession
Citation
Dibben, MR and Rose, J, Checking, not trusting: trust, distrust and cultural experience in the auditing profession, Organizational Trust, Cambridge University Press, M Saunders, D Skinner, G Dietz, N Gillespie, & R Lewicki (ed), London, pp. 156-181. ISBN 978-0-521-49291-1 (2010) [Research Book Chapter]
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Copyright Statement
Copyright © 2010 Cambridge University Press
Official URL: http://www.cambridge.org/aus/catalogue/catalogue.a...
Abstract
This chapter explores the interaction of trust and distrust with the associative
cultural tiles of organizational and professional values, operating within
individual auditors in accounting firms. Building on recent research into
trust and culture in healthcare management, the authors consider the way
in which this particular professional context (i.e. cultural sphere) affects trust, and at how trust and distrust can exist co-terminously in the same auditor.
The chapter shows how an auditor's trust and distrust in their clients affects
their professional judgments and decisions, and how sound auditing judgments
may run counter to the accounting firm's needs. Findings include the
revelation that less effective, highly trusting auditors tend to stay within the
profession but more effective, less trusting auditors leave.
Item Details
| Item Type: | Research Book Chapter |
|---|---|
| Research Division: | Commerce, Management, Tourism and Services |
| Research Group: | Strategy, management and organisational behaviour |
| Research Field: | Organisation and management theory |
| Objective Division: | Expanding Knowledge |
| Objective Group: | Expanding knowledge |
| Objective Field: | Expanding knowledge in commerce, management, tourism and services |
| UTAS Author: | Dibben, MR (Associate Professor Mark Dibben) |
| ID Code: | 66463 |
| Year Published: | 2010 |
| Deposited By: | Management |
| Deposited On: | 2011-01-27 |
| Last Modified: | 2015-01-20 |
| Downloads: | 5 View Download Statistics |
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