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Checking, not trusting: trust, distrust and cultural experience in the auditing profession


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 2010 Cambridge University Press

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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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