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

Sven Kuenzel and Ewa Krolikowska

The Service Industries Journal, 2008, vol. 28, issue 5, 685-700

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.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:taf:servic:v:28:y:2008:i:5:p:685-700

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DOI: 10.1080/02642060801988233

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The Service Industries Journal is currently edited by Eileen Bridges, Professor Domingo Ribeiro, Ronald Goldsmith, Barry Howcroft and Youjae Yi

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