Bertrand Malsch-Mythical representation of trust in Auditors and the.pdf

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1、CriticalPerspectivesonAccounting20(2009)735–750ContentslistsavailableatScienceDirectCriticalPerspectivesonAccountingjournalhomepage:www.elsevier.com/locate/cpaMythicalrepresentationsoftrustinauditorsandthepreservationofsocialorderinthefinancialcommunity

2、BertrandMalscha,1,YvesGendronb,∗aFacultédessciencesdel’administration,PavillonPalasis-Prince,2325,ruedelaTerrasse,UniversitéLaval,QuébecCity(Québec),CanadaG1V0A6bFacultédessciencesdel’administration,PavillonPalasis-Prince,2325,ruedelaTerrasse,Office6224

3、,UniversitéLaval,QuébecCity(Québec),CanadaG1V0A6articleinfoabstractArticlehistory:Thepresentpaperinvestigatesfinancialpractitioners’useandperceptionofauditedfinan-Received30April2008cialstatements.In-depthinterviews,whichweconductedwithCanadianinstitutio

4、nalReceivedinrevisedform1January2009investors,financialanalystsandbankers,indicate:(1)afirmtendencytofavourthequalityAccepted27January2009ofmanagementoverthecontentoffinancialstatementsininvestmentdecisionsandrec-ommendationprocesses;and(2)afundamentalsce

5、pticismregardingtheworkofauditors.Keywords:However,representationsofauditortrustworthinessaboundinformaltextssurroundingFinancialpractitionersthefinancialanalysisdomain—asifauditedfinancialstatementsandthetrusttheyconveyLegitimacyMythologytowardsnumbersa

6、reindispensabletotheworkoffinancialanalysts.BasedontheworkofRepresentationsoftrustworthinessRolandBarthes,wearguethatfinancialpractitioners’trustinauditorsconstitutesamythicalWorkpracticesrepresentationwhosemainfunctionistomaintainorderandreproducestatus

7、quowithinthefinancialsystem.©2009ElsevierLtd.Allrightsreserved.1.IntroductionFinancialpractitioners(FPs),whocomprisefinancialanalysts,institutionalinvestorsandbankers,occupyacentralposi-tioninthefinancialsystemasproducersoforderandcollectivesense-making.2

8、ThesocialsignificanceofFPsisunderlinedbyAglietta(2000)andBoyer(2000),whomaintainthatcapitalismisatastagewheretheparamountshareholderisthepooledsavingsoflabourwhoseinvestmentisdelegatedtoprofessionalmanagers.Asaresult,itisnotexaggeratedto