search query: @indexterm AUDITING / total: 1120
reference: 359 / 1120
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