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JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org.. Academy of Management is collaborating with JSTOR to digitize, preserve and extend access to The Academy of Management Journal.In this study, we propose that changes affecting the resource fit between organizations exchanging resources provide an impetus for the dissolution of their relationships, whereas the individual and structural attachments that develop between exchange partners over time counter those pressures for change. The empirical analysis examined the severance of auditor-client relationships using a case-control design. Change in clients' resource needs increased the likelihood of their switching auditors, but attachment of individuals primarily responsible for the exchange relationship decreased the likelihood of switching. Moreover, those attachments attenuated the effect of changes in clients' resource needs on the likelihood of switching auditors. The study suggests that ties between boundary spanners play a major role in the maintenance of interorganizational relationships.

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