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Auditors' Relationship with Their Accounting Firm and Its Effect on Burnout, Turnover Intention, and Post-Employment Citizenship
Author(s) -
David N. Herda
Publication year - 2012
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-50277
Subject(s) - audit , business , accounting , organizational citizenship behavior , burnout , quality audit , turnover , organizational commitment , psychology , economics , management , social psychology , clinical psychology
SUMMARY:  This summary discusses two related papers (one focusing on auditors currently employed by their firm and the other on firm alumni) that examine the relationship between auditors and their firm; both papers address auditors' commitment to their firm and how it affects important organizational outcomes including burnout, turnover intention, and post-employment citizenship. Herda and Lavelle's (2012) paper, “The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention,” suggests that stronger relationships between auditors and their firms can reduce burnout and turnover intention. Herda and Lavelle's (2011) paper, “The Effects of Organizational Fairness and Commitment on the Extent of Benefits Big Four Alumni Provide Their Former Firm,” investigates how these relationships continue to provide benefits to the firm after the auditor's employment with the firm has ended. The results of both papers underscore the importance of fair treatment in building high-quality relationship...

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