IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_272_0075.html
   My bibliography  Save this article

Auditors’ client commitment: a reason to stay when organizational and professional commitment are low

Author

Listed:
  • Patrick Valéau
  • Pascal Paillé
  • Christel Dubrulle

Abstract

In the context of auditing, client commitment has been defined as a form of dedication contributing to value-added service without compromising objectivity. While the importance of organizational and professional commitment for auditors? retention has already been established, very few studies have examined the effect of client commitment on intention to stay. The present study seeks to extend prior research on client commitment by applying affective, continuance and normative components to this target, in order to examine their additional and interaction effects on intention to stay. Our sample consists of 281 auditors working for CPA firms. We find that normative and continuance client commitment have a positive effect on the intention to stay in the organization, in addition to the effects of affective and continuance organizational commitment. Normative professional commitment has a positive effect, only when organizational commitment is high. Altogether, our results suggest that when organizational and professional commitment falter, client commitment remains the only force pushing auditors to stay, its effect then becoming even stronger. The managerial utility of promoting client commitment to selectively retain service-oriented auditors is discussed.

Suggested Citation

  • Patrick Valéau & Pascal Paillé & Christel Dubrulle, 2021. "Auditors’ client commitment: a reason to stay when organizational and professional commitment are low," ACCRA, Association francophone de comptabilité, vol. 27(2), pages 75-110.
    • Handle: RePEc:cai:accafc:cca_272_0075
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_272_0075
    Download Restriction: restricted
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2021-2-page-75.htm
    Download Restriction: restricted
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_272_0075. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.