Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms

This paper examines whether organizational levels of owner/partner, CPA manager, supervisor and other audit staff are associated with institutional logics auditors in large Danish firms. Our findings identify the presence professional logic commercial being two explicit a fiduciary technical-expertise logic. The significant explaining logic, but not Higher moral reasoning female significantly All four identified further tests indicating that partners place more emphasis than supervisors on Additional examine is fiduciary, explain reasoning. We find higher auditor In contrast, lower logics. addition, increased experience