Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a (...) learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis. (shrink)

The literature has long noted the ethical challenges related to auditors’ dual affiliations with both a profession and an organization that practices the profession. The notion of organizational/professional conflict, in particular, was introduced to capture the potential problems involved in this situation, such as when an auditor engages in behaviors aimed at pleasing the client rather than safeguarding the public interest. However, inconsistent findings leave open the debate about how auditors manage their dual affiliation and question the underlying mechanisms by (...) which auditors structure their identity and experience their work life. To advance understanding of this issue, this research investigates the relationships between auditors’ organizational identification, professional identification, and emotions at work, using a questionnaire survey of 126 French Big 4 auditors and a two-step split-sampling design. The results show that the two forms of identification have a different relationship with emotions: positive for organizational identification but ambivalent for professional identification. These findings contribute to our understanding of professionals’ work experiences in large organizations. (shrink)

“Irregular auditing” are actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. The paper presents the results of an empirical study of the reasons given by auditors for their own irregular auditing. It is based on a questionnaire survey of 170 audit seniors working in Big Four audit firms in France. The study uses Schlenker’s (1997) triangle model of responsibility as the theoretical framework to analyze the respondents’ explanations of their behavior.