PurposeThe purpose of this paper is to examine organizational commitment within the context of important antecedents, correlates, and consequences for auditors in public accounting. Specifically, to explore the relationships among the constructs of experience, role ambiguity, organizational commitment (affective and continuance), job satisfaction, and turnover intentions.Design/methodology/approachAn integrated model is developed and tested using structural equation modeling techniques. A sample of 334 auditors working for international and regional public accounting firms in a major metropolitan area of the USA is used to test the model.FindingsThe findings support nearly all of the hypothesized relationships. Auditors with more experience have less role ambiguity, have more affection for their organization, and are less inclined to leave their organization. Continuance commitment plays a less important role in the integrated model. However, the study lends support to the notion that the two dimensions of continuance commitment, high sacrifice and low alternatives, are distinct and have different patterns of relationships with other important variables.Research limitations/implicationsThe sample was taken from one geographic area of the US and may not be representative of all auditors. Auditors from the regional public accounting firms may not be representative of other regional firms.Practical implicationsDespite the fact that auditors with higher levels of affective organizational commitment and job satisfaction are less likely to leave their organizations, the findings also indicate a direct link with more experience and the desire to leave the firm. Role ambiguity and continuance commitment do not have direct links to turnover intentions, but deserve consideration for their indirect influence on important job outcomes.Originality/valueThis study contributes to the study of organizational commitment by using auditors from all job levels and from public accounting firms from varying sizes. Few studies have examined the sub‐dimensions of continuance commitment for auditors.
Purpose -The purpose of this paper is to review, critique, and integrate certain trends, events, and research streams involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design/methodology/approach -The paper provides a brief history of relevant events and trends in financial reporting for the period 1987-2007. Within this historical context, financial reporting and earnings quality are discussed from the academic and practitioner points of view. The influence of corporate governance and the role of ethics and behavior are introduced as part of an integrated discussion of academic and practitioner viewpoints of earnings management and fraudulent financial reporting. The last section of the paper provides final observations and recommendations for future research. Findings -The paper concludes that academic research in earnings management and fraudulent financial reporting has become increasingly narrow in addressing important issues and problems in practice.Research limitations/implications -The paper is limited in its depth of analysis in each individual research stream due to the breadth of research and time period that are addressed. The implications for future research are enhanced by the integration of several streams of research relevant to earnings management and fraudulent financial reporting. Practical implications -The paper may be useful to regulators and policy makers to better understand the significance and relevance of academic research. Originality/value -The paper introduces and integrates ethics and behavior as important aspects for understanding earnings management and fraudulent financial reporting.
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