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The auditor as consigliere in family firm
Kristianstad University.ORCID iD: 0000-0001-5098-1618
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (The Corporate Governance Research Group)
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Kristianstad University.
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2017 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, 2-20 p.Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.

Design/methodology/approach

The concept is tested through a survey conducted on 309 Swedish auditors.

Findings

The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.

Research limitations/implications

The survey is limited in response rate and in separating governance situations from consigliere functions.

Practical implications

With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.

Social implications

Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.

Originality/value

The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017. Vol. 7, no 1, 2-20 p.
Keyword [en]
Corporate governance, Auditor, Advice
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-61314DOI: 10.1108/JFBM-08-2016-0019OAI: oai:DiVA.org:lnu-61314DiVA: diva2:1081082
Available from: 2017-03-13 Created: 2017-03-13 Last updated: 2017-03-21Bibliographically approved

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Collin, Sven-Olof YrjöAhlberg, Jenny
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf