Article2013

Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?

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Auditing, Earnings Management, Governance Ethics in Business and Education Management and Organizational Studies

Abstract

Highlights• The research provides one of the first interpretive accounts of auditing in an African setting.• An institutional-inspired perspective on auditing in South African is provided focusing on a duty to bring reportable irregularities to the attention of an independent regulatory body.• At the heart of this whistle-blowing requirement are claims to pragmatic, moral and cognitive legitimacy.• The findings provide further evidence in support of claims to auditing being a social construct and, like most institutions, both able to confer legitimacy while also being dependent on claims to legitimacy for continued existence.

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References

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Cited by

2017Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory 2014Whistle-blowing by external auditors in South Africa 2017Whistleblowing as a countermeasure strategy against food crime 2020A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States 2015The Construction of a Whistle-Blowing Protocol for Audit Organisations: A Four-Stage Participatory Approach

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