Media Portrayals of Auditors’ Role in Financial Crimes : A Cross-Cultural Analysis

Background: Auditors are expected to ensure financial transparency and prevent misconduct, however institutional pressures and cultural values often shape their role. While international audit standards seek to harmonize practices, national regulations and public expectations differ. This study highlights how media portrayals of auditors during financial scandals vary across three countries, revealing how cultural and institutional factors influence media portrayals and contribute to differing expectations of the audit profession. Purpose: The purpose of this study is to explore how media portrays the role of auditors in financial crime cases in Sweden, the U.S., and the U.K. Using established theoretical perspectives, it explores how cultural and institutional factors contribute to similarities and differences in these portrayals. Method: The study follows a qualitative multiple-case study design, with a comparative approach. Secondary data were collected through systematic and manual searches of news articles. A thematic analysis combining deductive and inductive coding was applied, resulting in three aggregate dimensions guiding the analysis. Conclusion: The study reveals how the auditor’s role is portrayed as reactive, with media questioning the auditors’ actions or inactions in all three countries. However, cross-country differences emerged due to cultural and institutional factors. The differences highlight how media portrayals reflect broader societal expectations of the audit profession.