Purpose: The purpose of this study is to explore in-depth how authorised auditors in managerial positions perceive and manage their multifaceted identities, specifically focusing on professional, organisational, and managerial identities. By understanding these perceptions, the study aims to provide insights into the complexities and dynamics of identity management within the audit profession.

Methodology: To achieve the aforementioned purpose, a qualitative research methodology was employed, utilising semi-structured interviews with authorised auditors in managerial positions. An abductive approach was adopted, guided by interpretivist epistemology and constructivist ontology. The data was analysed using a thematic analysis to identify key themes and patterns in relation to their experiences.

Findings: The findings of the study indicate that audit managers perceive and relate to their different identities in a manner that is largely consistent with what has been proposed within the boundaries of prior literature. Furthermore, they expressed a perceived compatibility between their different affiliations that is maintained through a process of reconciliation and integration. However, when faced with demands of both an incongruent and uncompromisable nature, assistance was sought from their professional identity which proved to be the most salient one in these circumstances. 

Theoretical Perspectives: The discussion is grounded in the social identity theory and identity theory. The two theories form the basis for understanding the identity concept and provide insights into how auditors perceive and manage multiple identities included in their professional repertoire.