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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, vol. 25(3), pages 226-239, March.
  • Handle: RePEc:eme:majpps:v:25:y:2010:i:3:p:226-239
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    References listed on IDEAS

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    1. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    2. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
    3. Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
    4. Kida, Thomas & Smith, James F., 1995. "The encoding and retrieval of numerical data for decision making in accounting contexts: Model development," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 585-610.
    5. Kimberly Moreno, 2002. "The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts," Journal of Accounting Research, Wiley Blackwell, vol. 40(5), pages 1331-1349, December.
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    Citations

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    Cited by:

    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.

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