Trust and Commitment: Intangible Drivers of Interorganizational Performance

Workplace Spirituality and Organizational Commitment Influence on Job Performance among Academic Staff

“…Performances that draw upon these factors have a deeper and 'thicker' characteristic that reinforces long term organizational health. Extant research tends to support such an argument (e.g., Cote & Latham 2006;Beer 2009). To what extent does an organization rely on the generation of strong commitments and values as bases for long term development of performance?…”

Audit firm tenure, auditor familiarity, and trust: Effect on auditee whistleblowing reporting intentions

“…Based on the Kaplan et al () 11‐point likelihood scale, subjects were asked about the probability (anchored at 0 and 100%, in 10% increments) of the client employee reporting the questionable behavior to the external auditors ( REPORT ). Using the trust scale of Cote and Latham (), subjects were asked about the level of trust the employee likely placed in the audit firm ( TRUSTF ) and the individual auditors ( TRUSTI ). Both items were measured on a 0 (do not trust) to 100 (completely trust) scale in increments of 10.…”

“…The trust literature has its foundations in marketing theory, with a predominant focus on antecedents and outcomes surrounding external channel relationships; for example, buyer–seller, company employee and vendor; see Morgan and Hunt (). Employing this external channel focus in healthcare relationships and the impact on financial and nonfinancial performance measures, Cote and Latham (, p. 301) suggest that trust is a key driver at the core of interorganizational relationships and that “each interorganizational contact creates a transactional history that influences cumulative perceptions of trust, that then guide outcome behavior.” As such, trust is a key ingredient of relationship maintenance, and it develops over time; that is, longer tenure is associated with greater trust (Cote & Latham, ). With increased tenure of the interorganizational affiliation, the accumulation of these individual interactions builds trust in the relationship, and this quality enhances the performance of the dyad or partnership.…”

“…Whereas excessive trust may weaken professional skepticism (Rose, 2007;Shaub, 1996), Richard (2006) and Rennie et al (2010) posit that trust is a necessary and critical component of an audit. Relationship trust enhances confidence in each other's reliability, and honesty (Cote & Latham, 2006). Increased trust minimizes uncertainty associated with opportunistic behavior and increases the likelihood of partners taking greater risks (Birnberg, 2004;Cote & Latham, 2006;Morgan & Hunt, 1994).…”

“…Relationship trust enhances confidence in each other's reliability, and honesty (Cote & Latham, 2006). Increased trust minimizes uncertainty associated with opportunistic behavior and increases the likelihood of partners taking greater risks (Birnberg, 2004;Cote & Latham, 2006;Morgan & Hunt, 1994). Gao, Janssen, and Shi (2011) found that trust is positively related to employee voice-that is, speaking up about workplace issues-and that trust allows the employee to be vulnerable and take risks.…”