Auditor-client alignment through competitive priorities - evidence from Italy
by Joshua Onome Imoniana; Massimo Bianchi; Laura Tampieri
International Journal of Auditing Technology (IJAUDIT), Vol. 1, No. 3/4, 2013

Abstract: This study investigates the alignment of the big-four independent audit firms and their respective clients in Italian environment. Investigating auditor-client alignment through competitive priorities therefore, tends to bridge the gap between academia and practice. It is interventionist in nature and tends to produce thought leadership information to improve business decision-making, interpret complex questions affecting both sides and finally establish a fact base for auditor-auditee relationship. It is exploratory in nature and supported with the question: if the independent auditor is aligned with the client based on competitive priorities? Selecting a purposeful sample of eight independent auditors and their respective eight clients, data was gathered face-to-face and have been treated through: content analysis of qualitative data automated through NVivo and descriptive analysis of some structured questions. Finally, based on findings, we conclude for no association of competitive priorities more valued by the auditors aligned strategically with the clients in Italian environment.

Online publication date: Thu, 30-Jan-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Auditing Technology (IJAUDIT):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com