Naming the Auditor: Symbolism and Social Control

Abstract

Auditors are, with some frequency, called names. Some of these names are universally disliked by auditors; others are seen as desirable; and on some names, auditors are ambivalent. Because naming is also deeply symbolic and meaningful behaviour, this study was carried out and included a national random sample of internal audit directors, audit managers and internal auditors based in the US and Canada. The article reports the results of this study.

Citation

Wilson, J.A. and Wood, D.J. (1989), "Naming the Auditor: Symbolism and Social Control", Managerial Auditing Journal, Vol. 4 No. 4. https://doi.org/10.1108/EUM0000000001760