IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v24y1999i1p57-75.html
   My bibliography  Save this article

Commitment in auditor-client relationships: antecedents and consequences

Author

Listed:
  • de Ruyter, Ko
  • Wetzels, Martin

Abstract

No abstract is available for this item.

Suggested Citation

  • de Ruyter, Ko & Wetzels, Martin, 1999. "Commitment in auditor-client relationships: antecedents and consequences," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 57-75, January.
    • Handle: RePEc:eee:aosoci:v:24:y:1999:i:1:p:57-75
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(98)00008-7
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    2. Ledyard Tucker & Charles Lewis, 1973. "A reliability coefficient for maximum likelihood factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 38(1), pages 1-10, March.
    3. Geyskens, I. & Steenkamp, J.E.B.M. & Scheer, L.K. & Kumar, N., 1996. "The effects of trust and interdependence on relationship commitment : A trans-Atlantic study," Other publications TiSEM ef7c8d6c-963d-4ee7-8576-9, Tilburg University, School of Economics and Management.
    4. Spekman, Robert E., 1988. "Strategic supplier selection: Understanding long-term buyer relationships," Business Horizons, Elsevier, vol. 31(4), pages 75-81.
    5. P. M. Bentler & Chih-Ping Chou, 1987. "Practical Issues in Structural Modeling," Sociological Methods & Research, , vol. 16(1), pages 78-117, August.
    6. van der Walt, Nicholas & Scott, Don & Woodside, Arch G., 1994. "CPA service providers: A profile of client types and their assessment of performance," Journal of Business Research, Elsevier, vol. 31(2-3), pages 225-233.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Martín Gutiérrez Sonia San, 2013. "La confianza, la satisfacción, las normas relacionales, el oportunismo y la dependencia como antecedentes del compromiso organizacional del trabajador," Contaduría y Administración, Accounting and Management, vol. 58(2), pages 11-38, abril-jun.
    2. Atanasko Atanasovski, 2012. "Impact of Cross-listed Directorship on Appointment and Independence of Auditors: Evidence from Republic of Macedonia," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 76-82, August.
    3. Matos Cámara Rafael Fabricio & San Martín Gutiérrez Sonia, 2012. "Análisis sobre la reputación de marca, las emociones y la confianza como formadoras de la satisfacción del turista," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 253-286, octubre-d.
    4. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    5. Sven Kuenzel & Ewa Krolikowska, 2008. "Psychological bonds and their impact on behavioral loyalty in auditor-client relationships," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 328-344, April.
    6. Huang, Cheng-Li & Chen, Mien-Ling, 2009. "Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 73-84.
    7. Peter J Baldacchino & Rosalene Caruana & Simon Grima & Frank H. Bezzina, 2017. "Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 16-47.
    8. Ricci, Michael A., 2022. "How better client service performance affects auditors' willingness to challenge management's preferred accounting," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    9. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    10. Barbara Cater, 2007. "Trust and Commitment in Professional Service Marketing Relationships in Business-to-Business Markets," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 5(4), pages 371-390.
    11. X. Walthoff-Borm & L. Chalmet, 2013. "Behind closed doors: the potential of lean management in safety audit services," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/838, Ghent University, Faculty of Economics and Business Administration.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:wsi:acsxxx:v:21:y:2019:i:08:n:s1363919619500130 is not listed on IDEAS
    2. Zur, Andrew & Leckie, Civilai & Webster, Cynthia M., 2012. "Cognitive and affective trust between Australian exporters and their overseas buyers," Australasian marketing journal, Elsevier, vol. 20(1), pages 73-79.
    3. Jean, Ruey Jer “Bryan” & Kim, Daekwan & Bello, Daniel C., 2017. "Relationship-based product innovations: Evidence from the global supply chain," Journal of Business Research, Elsevier, vol. 80(C), pages 127-140.
    4. Artz, Kendall W. & Brush, Thomas H., 2000. "Asset specificity, uncertainty and relational norms: an examination of coordination costs in collaborative strategic alliances," Journal of Economic Behavior & Organization, Elsevier, vol. 41(4), pages 337-362, April.
    5. Micevski, Milena & Kadic-Maglajlic, Selma & Banerjee, Sourindra & Cadogan, John & Lee, Nick, 2017. "Is it better to be both nice and nasty? Investigating the co-occurrence of sales manager aggressiveness and caring," Journal of Business Research, Elsevier, vol. 80(C), pages 266-276.
    6. Escrig-Tena, Ana B. & Segarra-Ciprés, Mercedes & García-Juan, Beatriz & Beltrán-Martín, Inmaculada, 2018. "The impact of hard and soft quality management and proactive behaviour in determining innovation performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 1-14.
    7. Alteren, Gro & Tudoran, Ana Alina, 2016. "Enhancing export performance: Betting on customer orientation, behavioral commitment, and communication," International Business Review, Elsevier, vol. 25(1), pages 370-381.
    8. Heide, Jan B. & Stump, Rodney L., 1995. "Performance implications of buyer-supplier relationships in industrial markets : A transaction cost explanation," Journal of Business Research, Elsevier, vol. 32(1), pages 57-66, January.
    9. Richard, James E. & Purnell, Fruen, 2017. "Rethinking Catalogue and Online B2B Buyer Channel Preferences in the Education Supplies Market," Journal of Interactive Marketing, Elsevier, vol. 37(C), pages 1-15.
    10. Sweeney, Jill & Swait, Joffre, 2008. "The effects of brand credibility on customer loyalty," Journal of Retailing and Consumer Services, Elsevier, vol. 15(3), pages 179-193.
    11. Liu, Yang & Zhu, Qinghua & Seuring, Stefan, 2017. "Linking capabilities to green operations strategies: The moderating role of corporate environmental proactivity," International Journal of Production Economics, Elsevier, vol. 187(C), pages 182-195.
    12. Yu, Wantao & Jacobs, Mark A. & Salisbury, W. David & Enns, Harvey, 2013. "The effects of supply chain integration on customer satisfaction and financial performance: An organizational learning perspective," International Journal of Production Economics, Elsevier, vol. 146(1), pages 346-358.
    13. Deutscher, Franziska & Zapkau, Florian B. & Schwens, Christian & Baum, Matthias & Kabst, Ruediger, 2016. "Strategic orientations and performance: A configurational perspective," Journal of Business Research, Elsevier, vol. 69(2), pages 849-861.
    14. Lees, Nic J. & Nuthall, P.L. & Wilson, M.M.J., 2016. "The impact of relationship quality on supplier performance in New Zealand agri-food supply chains," 26th International Food and Agribusiness Management Association (IFAMA) World Forum, 2016, Aarhus, Denmark 273035, International Food and Agribusiness Management Association (IFAMA).
    15. Harris, Lloyd C., 2008. "Fraudulent Return Proclivity: An Empirical Analysis," Journal of Retailing, Elsevier, vol. 84(4), pages 461-476.
    16. Singh, Gaganpreet & Pandey, Neeraj, 2018. "The determinants of green packaging that influence buyers’ willingness to pay a price premium," Australasian marketing journal, Elsevier, vol. 26(3), pages 221-230.
    17. Varsha Singh & Sakshi Kathuria & Deepika Puri & Bharat Kapoor, 2023. "Corporate social responsibility and behavioral intentions: A mediating mechanism of Brand Recognition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1698-1711, July.
    18. Wiertz Caroline & Ruyter Ko de & Streukens Sandra, 2003. "Cooperating For Service Excellence In Multi-Channel Service Systems: An Empirical Assessment," Research Memorandum 037, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    19. Jean, Ruey-Jer “Bryan” & Sinkovics, Rudolf R. & Kim, Daekwan & Lew, Yong Kyu, 2015. "Drivers and performance implications of international key account management capability," International Business Review, Elsevier, vol. 24(4), pages 543-555.
    20. Nagel, Duane M. & Giunipero, Larry & Jung, Hyeyoon & Salas, Jim & Hochstein, Bryan, 2021. "Purchaser perceptions of early phase supplier relationships: The role of similarity and likeability," Journal of Business Research, Elsevier, vol. 128(C), pages 174-186.
    21. Berger, Ron & Herstein, Ram & Silbiger, Avi & Barnes, Bradley R., 2018. "Is guanxi universal in China? Some evidence of a paradoxical shift," Journal of Business Research, Elsevier, vol. 86(C), pages 344-355.

    More about this item

    Statistics

    Access and download statistics

    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:eee:aosoci:v:24:y:1999:i:1:p:57-75. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    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.