Kuenzel, Sven and Krolikowska, Ewa ORCID: https://orcid.org/0000-0002-0739-2110 (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 (Print), 1743-9507 (Online) (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 / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Department of Marketing, Events & Tourism Faculty of Business > Networks and Urban Systems Centre (NUSC) Faculty of Business > Networks and Urban Systems Centre (NUSC) > Centre for Business Network Analysis (CBNA)
Related URLs:	Publisher Organisation Organisation
Last Modified:	04 Sep 2020 17:42
URI:	http://gala.gre.ac.uk/id/eprint/2456

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