IDEAS home Printed from https://ideas.repec.org/a/eme/majpps/02686900810864291.html
   My bibliography  Save this article

Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships

Author

Listed:
  • Sven Kuenzel
  • Ewa Krolikowska

Abstract

Purpose - The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms providing services to companies listed on the Polish Stock Exchange. Design/methodology/approach - A model is proposed and tested using structural equation modeling with LISREL. Data were collected from top executives of companies listed on the Warsaw Stock Exchange. Findings - The psychological bond has a positive effect on word‐of‐mouth, continuance and non‐audit services. Research limitations/implications - The current research is limited to the investigation of the psychological bond as an antecedent of behavioral loyalty in Poland. Future research should identify and assess other antecedents and replicate these across different countries. A longitudinal survey across different points in time might reveal more useful information about auditor‐client relationships. Practical implications - Auditors need to consider ways in which they can develop the psychological bond with their clients. This bond is the basis for the client believing the audit firm is superior to others, which has been found to lead to behavioral loyalty in this study. In particular, management of the auditor brand and reputation, personal experience of the audit firm and alumni relations are discussed as ways of enhancing the psychological bond among client executives. Originality/value - This study is the first to examine the impact of the psychological bond on behavioral loyalty in auditor‐client relationships.

Suggested Citation

  • Sven Kuenzel & Ewa Krolikowska, 2008. "Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 23(4), pages 328-344, April.
  • Handle: RePEc:eme:majpps:02686900810864291
    DOI: 10.1108/02686900810864291
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686900810864291/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686900810864291/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/02686900810864291?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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:eme:majpps:02686900810864291. 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: Emerald Support (email available below). General contact details of provider: .

    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.