Organisational commitment, role tension and affective states in audit firms
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
Citation
Garcia, A. and Herrbach, O. (2010), "Organisational commitment, role tension and affective states in audit firms", Managerial Auditing Journal, Vol. 25 No. 3, pp. 226-239. https://doi.org/10.1108/02686901011026332
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited