Organisational commitment, role tension and affective states in audit firms

Alice Garcia and Olivier Herrbach
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Alice Garcia: UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Olivier Herrbach: UB - Université de Bordeaux

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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.

Keywords: Auditing Auditors Job satisfaction Role conflict Employee behaviour; Auditing; Auditors; Job satisfaction; Role conflict; Employee behaviour (search for similar items in EconPapers)
Date: 2010-03-23
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Published in Managerial Auditing Journal, 2010, 25, pp.226 - 239. ⟨10.1108/02686901011026332⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04801679

DOI: 10.1108/02686901011026332

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