#5028. Audit committee members’ professional identities: Evidence from the field

July 2026publication date
Proposal available till 25-05-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Sociology and Political Science;
Accounting;
Organizational Behavior and Human Resource Management;
Information Systems and Management;
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Abstract:
We advance social identity theory in the context of corporate governance research by evaluating how experiences outside the audit committee (AC) relate to AC members’ (ACMs’) professional identities and how these identities then map into ACMs’ responsibilities, how ACMs perceive that they add value, and how ACMs aid in the resolution of difficult judgments and decisions. We find that ACMs’ perceptions of their primary role-relevant responsibilities are consistent with agency theory and extensive mediational activism, while perceptions of value-add are more consistent with the theory of resource dependence and reflect the desire to leverage prior experiences. Finally, we provide evidence on a host of difficult judgments and decisions that ACMs oversee, and find that they sometimes use typical negotiation strategies such as contending and compromising, but rarely resort to offering concessions. Employing these strategies differs based on social identities, but regardless of their identities ACMs most commonly approach their oversight role in resolving difficult judgments and decisions by adopting a mediational activism perspective.
Keywords:
Audit committee; Corporate governance; Mediational activism; Monitoring; Negotiation; Resource dependence; Social identity theory

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