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Organisational commitment, role tension and affective states in audit firms

Author

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  • Alice Garcia
  • Olivier Herrbach

Abstract

Purpose - The purpose of this paper is to investigate the relationships between auditors' organisational commitment, role tension and affective states at work. Design/methodology/approach - The paper is based on a questionnaire survey of 150 Big Four auditors and a two‐step longitudinal design. Findings - The results show that auditors experience both significant positive (such as pride) and negative (such as irritability) workplace affect. Moreover, organisational commitment is correlated with auditors' experiencing more frequent positive affect at work, while role conflict is correlated with experiencing more frequent negative affect. Research limitations/implications - Affect was not measured in real time, but through self‐reports. Future research could study how and under what conditions auditors experience positive and negative emotions. Originality/value - This is one of the few studies that has sought to research the affective dimension of audit work.

Suggested Citation

  • Alice Garcia & Olivier Herrbach, 2010. "Organisational commitment, role tension and affective states in audit firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 25(3), pages 226-239, March.
    • Handle: RePEc:eme:majpps:02686901011026332
    DOI: 10.1108/02686901011026332
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