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Commitment in auditor-client relationships: antecedents and consequences

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  • de Ruyter, Ko
  • Wetzels, Martin

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  • de Ruyter, Ko & Wetzels, Martin, 1999. "Commitment in auditor-client relationships: antecedents and consequences," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 57-75, January.
    • Handle: RePEc:eee:aosoci:v:24:y:1999:i:1:p:57-75
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    1. Geyskens, I. & Steenkamp, J.E.B.M. & Scheer, L.K. & Kumar, N., 1996. "The effects of trust and interdependence on relationship commitment : A trans-Atlantic study," Other publications TiSEM ef7c8d6c-963d-4ee7-8576-9, Tilburg University, School of Economics and Management.
    2. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    3. Spekman, Robert E., 1988. "Strategic supplier selection: Understanding long-term buyer relationships," Business Horizons, Elsevier, vol. 31(4), pages 75-81.
    4. Ledyard Tucker & Charles Lewis, 1973. "A reliability coefficient for maximum likelihood factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 38(1), pages 1-10, March.
    5. P. M. Bentler & Chih-Ping Chou, 1987. "Practical Issues in Structural Modeling," Sociological Methods & Research, , vol. 16(1), pages 78-117, August.
    6. van der Walt, Nicholas & Scott, Don & Woodside, Arch G., 1994. "CPA service providers: A profile of client types and their assessment of performance," Journal of Business Research, Elsevier, vol. 31(2-3), pages 225-233.
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    Cited by:

    1. Martín Gutiérrez Sonia San, 2013. "La confianza, la satisfacción, las normas relacionales, el oportunismo y la dependencia como antecedentes del compromiso organizacional del trabajador," Contaduría y Administración, Accounting and Management, vol. 58(2), pages 11-38, abril-jun.
    2. Atanasko Atanasovski, 2012. "Impact of Cross-listed Directorship on Appointment and Independence of Auditors: Evidence from Republic of Macedonia," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 76-82, August.
    3. Matos Cámara Rafael Fabricio & San Martín Gutiérrez Sonia, 2012. "Análisis sobre la reputación de marca, las emociones y la confianza como formadoras de la satisfacción del turista," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 253-286, octubre-d.
    4. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    5. Sven Kuenzel & Ewa Krolikowska, 2008. "Psychological bonds and their impact on behavioral loyalty in auditor-client relationships," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 328-344, April.
    6. Huang, Cheng-Li & Chen, Mien-Ling, 2009. "Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 73-84.
    7. Peter J Baldacchino & Rosalene Caruana & Simon Grima & Frank H. Bezzina, 2017. "Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 16-47.
    8. Ricci, Michael A., 2022. "How better client service performance affects auditors' willingness to challenge management's preferred accounting," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    9. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    10. Barbara Cater, 2007. "Trust and Commitment in Professional Service Marketing Relationships in Business-to-Business Markets," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 5(4), pages 371-390.
    11. X. Walthoff-Borm & L. Chalmet, 2013. "Behind closed doors: the potential of lean management in safety audit services," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/838, Ghent University, Faculty of Economics and Business Administration.

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