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Author:Ryter, K. de
Wetzels, M.
Title:Commitment in auditor-client relationships: antecedents and consequences
Journal:Accounting, Organizations and Society
1999 : JAN, VOL. 24:1, p. 57-76
Index terms:ACCOUNTING
COMMITMENT
AUDITING
Language:eng
Abstract:It has been pointed out that the construct of commitment plays a central role in business relationships. This article draws on the relationship marketing literature in order to construct a framework that can be used to investigate what motivates clients to continue their relationship with an audit firm. The results from an empirical study provide evidence for existence of a number of antecedents and consequences of commitment in auditor - client relationships.
SCIMA record nr: 189210
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