A STRUCTURAL EQUATION MODEL OF AUDITORS’ PROFESSIONAL COMMITMENT: THE INFLUENCE OF FIRM SIZE AND POLITICAL IDEOLOGY

Abstract

This study models auditors’ professional commitment as the product of socialization forces operating within the public accounting profession. The results of a structural equation analysis from a sample of 349 auditors representing international, national and regional firms indicate that firm size is inversely related to professional commitment. Furthermore, the findings indicate that a strong relationship exists between an auditor’s political ideology and professional commitment. Politically conservative auditors, reflecting the dominant ideology in public accounting, reported significantly higher professional commitment than politically liberal auditors.

Citation

Sweeney, J.T., Quirin, J.J. and Fisher, D.G. (2003), "A STRUCTURAL EQUATION MODEL OF AUDITORS’ PROFESSIONAL COMMITMENT: THE INFLUENCE OF FIRM SIZE AND POLITICAL IDEOLOGY", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 3-25. https://doi.org/10.1016/S1474-7979(03)06001-0