Join us on Monday, November 21st for this Research Seminar co-hosted with the Professional Accounting Research Group (PARG)!

Dr. Oriane Couchoux will present a talk entitled “Becoming an audit professional through the turmoil: The experience of staff auditors during periods of organizational, technological, and regulatory disruptions”. Oriane is an Assistant Professor of Accounting at the Sprott School of Business.

Description:
The public accounting field has undergone major upheavals in recent years: the increased pressure from independent regulators, the implementation of remote work, the use of offshoring, and the rise of data analytics and associated tools. Using data collected from 29 interviews with auditors (staff auditors, managers, and partners), this study examines the impact of the changes to the profession on the experience of staff auditors who are taking their first steps on the auditing career path. The analysis reveals a significant disruption to firms’ socialization processes resulting in important differences between the auditor profile historically molded by firms and staff auditors’ internalized values, knowledge, and “professional” behaviors. The data also show how this disruption provides opportunity for young audit professionals to shape public accounting and professional practices. This study contributes to renewing our understanding of what it means to become an auditor in today’s age, and to highlighting the implications of these altered socialization processes on auditors’ expertise, sense of professionalism, and audit quality.

Biography:
Oriane Couchoux is a Canadian CPA with a background in public accounting, audit, and financial reporting. Her research explores the experience of the diverse stakeholders involved in audit and governance processes, including auditors, audit committee members, and regulators. Using qualitative methods, she analyzes how these individuals make sense of their role, adapt to the changing environment, and respond to the rules and regulatory requirements that govern their occupation.

This is a hybrid event - join us in-person or online!

Lunch available in-person from 11:30am-12:00pm. Presentation + Q&A from 12:00-1:00pm.

In-person (6011 Nicol Building): Please rsvp if you will be attending in person here: https://sprott.carleton.ca/research/research-seminar-rsvp/

Online: Please use the following Zoom link to connect on the day of the event (no advance registration required) - https://carleton-ca.zoom.us/j/99122883876