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The effect of bonds on loyalty towards auditors: the mediating role of commitment

The effect of bonds on loyalty towards auditors: the mediating role of commitment

Kuenzel, Sven and Krolikowska, Ewa (2008) The effect of bonds on loyalty towards auditors: the mediating role of commitment. The Service Industries Journal, 28 (5). pp. 685-700. ISSN 0264-2069 (doi:10.1080/02642060801988233)

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Abstract

The study examines the impact of knowledge and social bonds on commitment and behavioural loyalty in auditor-client relationships. A model is proposed and tested using data collected from stock exchange company executives in the UK. The results show the significant effects of the knowledge and social bonds on commitment. Commitment is shown to be a mediating variable, which influences word-of-mouth and continuance but not the purchase of non-audit services. In the light of these findings, suggestions are provided to auditors in developing relationship bonds and managing the relationship at the firm level.

Item Type: Article
Uncontrolled Keywords: bonds, commitment, behavioural loyalty, auditor-client relationships, auditing
Subjects: H Social Sciences > HF Commerce
Faculty / Department / Research Group: Faculty of Business > Centre for Business Network Analysis
Faculty of Business > Department of Marketing, Events & Tourism
Related URLs:
Last Modified: 14 Oct 2016 09:06
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
URI: http://gala.gre.ac.uk/id/eprint/2456

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