Journal Article10.2308/ACCH-51091
Client identification and client commitment in a privately held client setting: : Unique constructs with opposite effects on auditor objectivity
David N. Herda,James J. Lavelle +1 more
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TL;DR: In this article, the authors examine individual auditors' identification with, and commitment to, privately held clients, and their effects on auditor objectivity and find that client identification is distinct from client commitment.
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Abstract: SYNOPSIS: In this paper, we examine individual auditors' identification with, and commitment to, privately held clients, and their effects on auditor objectivity. Client identification reflects the extent to which an auditor's self-concept and self-definition are derived from a perceived oneness with the client. In contrast, client commitment reflects a responsibility for and a dedication to the client, but the auditor and client remain separate psychological entities. Drawing from the unique perspectives of social identity theory and social exchange theory, we hypothesize and find that client identification is distinct from client commitment. Further, we hypothesize and find that client identification and client commitment have different effects on auditor objectivity. Specifically, client identification is negatively related to auditor objectivity, whereas client commitment is positively related. The findings of this study apply predominantly to the audit of private companies where clients are more lik...
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Citations
Real effects of reporting key audit matters on auditors' judgment and choice of action
Karsten Asbahr,Klaus Ruhnke +1 more
TL;DR: In this paper, an experimental study analyzes whether reporting an accounting estimate as a key audit matter (KAM) can influence auditor judgment about the accounting estimate and the corresponding action.
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The mediating effects of professional and organizational commitment on the relationship between HRM practices and professional employees’ intention to stay
TL;DR: In this article, the authors examined the mediating effects of these two variables on the relationship between HRM practices and intention to stay, using a sample of 265 professional auditors working for certified public accountancy firms.
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Effects of Incentive Scheme and Working Relationship on Whistle-Blowing in an Audit Setting
TL;DR: In this article, the authors examined the joint effects of incentive schemes and working relationships on auditors' propensity to report an audit partner's wrongdoing that impairs financial reporting quality in an experiment involving 90 audit seniors and managers, and found that, relative to a control condition without an incentive scheme, a reward-based career-related incentive scheme is less likely to increase auditors's whistle-blowing propensity in the presence of a close working relationship with the wrongdoer than in its absence.
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The Relationship of Employee Engagement and Employee Job Satisfaction to Organizational Commitment
Rebecca Jones
- 01 Jan 2018
TL;DR: The relationship between employee engagement, job satisfaction, and organizational commitment was examined by Jones et al. as mentioned in this paper, who found a significant association between engagement and job satisfaction and also found that job satisfaction was a predictor of organizational commitment.
Commitment Profiles of Accountants: A Person-Centered Study of the Commitment towards Profession and Organization
TL;DR: The authors investigated the commitment of public accountants toward their profession and organization, and provided evidence for various commitment profiles, and found that public accountant's commitment profiles are similar to those of other professionals.
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