Access the full text.
Sign up today, get DeepDyve free for 14 days.
D. Arnett, Steve German, S. Hunt (2003)
The Identity Salience Model of Relationship Marketing Success: The Case of Nonprofit MarketingJournal of Marketing, 67
John Hogan, Katherine Lemon, B. Libai (2003)
What Is the True Value of a Lost Customer?Journal of Service Research, 5
R. Bennett, Helen Gabriel (2001)
Corporate reputation, trait covariation and the averaging principle ‐ The case of the UK pensions mis‐selling scandalEuropean Journal of Marketing, 35
R. Morgan, S. Hunt (1994)
The Commitment-Trust Theory of Relationship MarketingJournal of Marketing, 58
L. Berry, A. Parasuraman (1991)
Marketing Services: Competing Through Quality
R. Bennett, H. Gabriel
Corporate reputation, trait covariation and the averaging principle
Jc Ruyter, M. Wetzels (1999)
Commitment in auditor-client relationships : antecedents and consequencesAccounting Organizations and Society, 24
Li-tze Hu, P. Bentler (1999)
Cutoff criteria for fit indexes in covariance structure analysis : Conventional criteria versus new alternativesStructural Equation Modeling, 6
E. Almer, J. Higgs, Karen Hooks (2005)
A Theoretical Framework of the Relationship between Public Accounting Firms and Their AuditorsBehavioral Research in Accounting, 17
D.T. Wilson, V. Mummalaneni
Bonding and commitment in buyer‐seller relationships: a preliminary conceptualisation
K. Jöreskog, D. Sörbom (1997)
Lisrel 8: User's Reference Guide
Dorothy Leonard-Barton (1995)
Wellsprings of Knowledge: Building and Sustaining the Sources of Innovation
Aino Halinen (1996)
Relationship Marketing in Professional Services: A Study of Agency-Client Dynamics in the Advertising Sector
Donald Arnold, Richard Bernardi, P. Neidermeyer (1999)
Reply to Comments on: 'The Effect of Independence on Decisions Concerning Additional Audit Work: A European Perspective'
M. Jensen (2006)
Should We Stay or Should We Go? Accountability, Status Anxiety, and Client DefectionsAdministrative Science Quarterly, 51
T. Fogarty (2000)
Socialization and Organizational Outcomes in Large Public Accounting FirmsJournal of Managerial Issues, 12
J. Hoelter (1983)
The Analysis of Covariance StructuresSociological Methods & Research, 11
J.W. Hoelter
The analysis of covariance structures: goodness of fit indices
Xitao Fan, B. Thompson, Lin Wang (1999)
EFFECTS OF SAMPLE SIZE, ESTIMATION METHODS, AND MODEL SPECIFICATION ON STRUCTURAL EQUATION MODELING FIT INDEXESStructural Equation Modeling, 6
Naresh Malhotra, Daniel Nunan, David Birks (2000)
Marketing Research: An Applied Approach
J. Balmer (1998)
Corporate Identity and the Advent of Corporate MarketingJournal of Marketing Management, 14
V. Yanamandram, L. White (2006)
Switching barriers in business‐to‐business services: a qualitative studyInternational Journal of Service Industry Management, 17
R.H. Turner
Family Interaction
James Anderson, D. Gerbing (1988)
STRUCTURAL EQUATION MODELING IN PRACTICE: A REVIEW AND RECOMMENDED TWO-STEP APPROACHPsychological Bulletin, 103
V. Beattie, S. Fearnley (1995)
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed CompaniesAccounting and Business Research, 25
S. Widener (2004)
An empirical investigation of the relation between the use of strategic human capital and the design of the management control systemAccounting Organizations and Society, 29
R. Bagozzi, L. Phillips (1982)
Representing and testing organizational theories: A holistic construal.Administrative Science Quarterly, 27
C. O'Reilly, Jennifer Chatman (1986)
Organizational commitment and psychological attachment: The effects of compliance, identification, and internalization on prosocial behavior.Journal of Applied Psychology, 71
Frederick Reichheld, Thomas Teal (1996)
The Loyalty Effect: The Hidden Force Behind Growth, Profits, and Lasting Value (Эффект лояльности: скрытая движущая сила роста, прибыли и постоянной ценности)
Lance Bettencourt (1997)
Customer voluntary performance: Customers as partners in service deliveryJournal of Retailing, 73
T. Jones (1996)
Why Satisfied Customers DefectJournal of Management in Engineering, 12
J. Steenkamp, H. Trijp (1991)
The use of LISREL in validating marketing constructs.International Journal of Research in Marketing, 8
Mark Fichman, Daniel Levinthal (1991)
Honeymoons and the Liability of Adolescence: A New Perspective on Duration Dependence in Social and Organizational RelationshipsAcademy of Management Review, 16
V. Iyer, E. Bamber, Russell Barefield, Iyer, E. Bamber (1997)
Identification of accounting firm alumni with their former firm: Antecedents and outcomesAccounting Organizations and Society, 22
Bruce Behn, Joseph Carcello, D. Hermanson, R. Hermanson (1997)
The Determinants of Audit Client Satisfaction Among Clients of Big 6 FirmsAccounting Horizons
P. Bentler (1990)
Comparative fit indexes in structural models.Psychological bulletin, 107 2
M. Parkash, Carol Venable (1993)
Auditee Incentives for Auditor Independence: The Case of Nonaudit ServicesAccounting review: A quarterly journal of the American Accounting Association, 68
R. Brislin (1986)
The wording and translation of research instruments.
P. Morrow (1983)
Concept Redundancy in Organizational Research: The Case of Work CommitmentAcademy of Management Review, 8
C. Bhattacharya, H. Rao, M. Glynn (1995)
Understanding the Bond of Identification: An Investigation of its Correlates among Art Museum Members:Journal of Marketing, 59
D. Palihawadana, B. Barnes (2004)
Client loyalty and defection in the corporate legal industryThe Service Industries Journal, 24
X. Arriaga, C. Agnew (2001)
Being Committed: Affective, Cognitive, and Conative Components of Relationship CommitmentPersonality and Social Psychology Bulletin, 27
S. O'Donohoe, A. Diamantopoulos, N. Petersen (1991)
Marketing Principles and Practice in the Accounting Profession: A ReviewEuropean Journal of Marketing, 25
R. Bennett, Charmine Härtel, Janet Mccoll-Kennedy (2005)
Experience as a moderator of involvement and satisfaction on brand loyalty in a business-to-business setting
R. Sitgreaves (1979)
Psychometric theory (2nd ed.).Psyccritiques, 24
Mark Seabright, Daniel Levinthal, Mark Fichman (1992)
Role of Individual Attachments in the Dissolution of Interorganizational RelationshipsAcademy of Management Journal, 35
D. Gerbing, James Anderson (1988)
An Updated Paradigm for Scale Development Incorporating Unidimensionality and Its AssessmentJournal of Marketing Research, 25
J. Hair (1972)
Multivariate data analysisInternational Statistical Review, 40
L. Fisher
Where the auditor is the director's old firm
R. Javalgi, Christopher Moberg (1997)
Service loyalty: implications for service providersJournal of Services Marketing, 11
D.F. Arnold, R.A. Bernardi, P.E. Neidermeyer
The effect of independence on decisions concerning additional audit work: a European perspective
C. Fornell (1992)
A National Customer Satisfaction Barometer: The Swedish Experience:Journal of Marketing, 56
Moonkyu Lee, L. Cunningham (2001)
A cost/benefit approach to understanding service loyaltyJournal of Services Marketing, 15
F. Reichheld, W. Sasser (1990)
Zero defections: quality comes to services.Harvard business review, 68 5
K. Butcher, B. Sparks, F. O'Callaghan (2001)
Evaluative and relational influences on service loyaltyInternational Journal of Service Industry Management, 12
S. Rundle‐Thiele, M. Mackay (2001)
Assessing the performance of brand loyalty measuresJournal of Services Marketing, 15
A. Nasser, Emelin Wahid, Sharifah Nazri, M. Hudaib (2006)
Auditor‐client relationship: the case of audit tenure and auditor switching in MalaysiaManagerial Auditing Journal, 21
M. Ahearne, C. Bhattacharya, T. Gruen (2005)
Antecedents and consequences of customer-company identification: expanding the role of relationship marketing.The Journal of applied psychology, 90 3
Heli Arantola (2002)
Consumer Bonding- A Conceptual ExplorationJournal of Relationship Marketing, 1
Fred Mael, Blake Ashforth (1992)
Alumni and their alma mater: A partial test of the reformulated model of organizational identificationJournal of Organizational Behavior, 13
C.L. DeBerg, S.E. Kaplan, K. Pany
An examination of some relationships between non‐audit services and auditor change
M. Browne, R. Cudeck (1989)
Single Sample Cross-Validation Indices for Covariance Structures.Multivariate behavioral research, 24 4
K. Bollen
A new incremental fit index for general structural models
G.J. McCall
The social organization of relationships
T. Gruen
Relationship marketing and membership commitment among professional association members
D. Simunic (1984)
Auditing, Consulting, And Auditor IndependenceJournal of Accounting Research, 22
Ishak Ismail, H. Haron, D. Ibrahim, S. Isa (2006)
Service quality, client satisfaction and loyalty towards audit firms: Perceptions of Malaysian public listed companiesManagerial Auditing Journal, 21
T. Andreassen, Bodil Lindestad (1998)
Customer loyalty and complex services: The impact of corporate image on quality, customer satisfaction and loyalty for customers with varying degrees of service expertiseInternational Journal of Service Industry Management, 9
Natalie Allen, John Meyer (1990)
The measurement and antecedents of affective, continuance and normative commitment to the organizationJournal of occupational psychology, 63
Carlos Rodriguez, David Wilson (2002)
Relationship Bonding and Trust as a Foundation for Commitment in U.S.–Mexican Strategic Alliances: A Structural Equation Modeling ApproachJournal of International Marketing, 10
K. Bollen (1989)
A New Incremental Fit Index for General Structural Equation ModelsSociological Methods & Research, 17
Louise Young, Sara Denize (1995)
A concept of commitment: alternative views of relational continuity in business service relationshipsJournal of Business & Industrial Marketing, 10
Daniel Levinthal, Mark Fichman (1988)
Duynamics of Interorganizational Attachments: Auditor-Client RelationshipsAdministrative Science Quarterly, 33
J. Armstrong, Terry Overton (1977)
Estimating Nonresponse Bias in Mail SurveysJournal of Marketing Research, 14
David Smith, K. Langfield-Smith (2004)
Structural equation modeling in management accounting research: critical analysis and opportunitiesJournal of Accounting Literature, 23
P. Brooke, D. Russell, J. Price (1988)
Discriminant validation of measures of job satisfaction, job involvement, and organizational commitment.Journal of Applied Psychology, 73
R. Bagozzi, Youjae Yi (1988)
On the evaluation of structural equation modelsJournal of the Academy of Marketing Science, 16
E. Delgado-Ballester, J. Munuera-Alemán (2001)
Brand trust in the context of consumer loyaltyEuropean Journal of Marketing, 35
Peter Moizer (1997)
Auditor Reputation: The International Empirical EvidenceOrganizations & Markets: Policies & Processes eJournal
Veronica Liljander, T. Strandvik (1995)
The nature of customer relationships in services
J.C. Nunnally
Psychometric Theory
J. Nunnally (1978)
Psychometric Theory (2nd ed), New York: McGraw-Hill.
Purpose – The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms providing services to companies listed on the Polish Stock Exchange. Design/methodology/approach – A model is proposed and tested using structural equation modeling with LISREL. Data were collected from top executives of companies listed on the Warsaw Stock Exchange. Findings – The psychological bond has a positive effect on word‐of‐mouth, continuance and non‐audit services. Research limitations/implications – The current research is limited to the investigation of the psychological bond as an antecedent of behavioral loyalty in Poland. Future research should identify and assess other antecedents and replicate these across different countries. A longitudinal survey across different points in time might reveal more useful information about auditor‐client relationships. Practical implications – Auditors need to consider ways in which they can develop the psychological bond with their clients. This bond is the basis for the client believing the audit firm is superior to others, which has been found to lead to behavioral loyalty in this study. In particular, management of the auditor brand and reputation, personal experience of the audit firm and alumni relations are discussed as ways of enhancing the psychological bond among client executives. Originality/value – This study is the first to examine the impact of the psychological bond on behavioral loyalty in auditor‐client relationships.
Managerial Auditing Journal – Emerald Publishing
Published: Apr 18, 2008
Keywords: Auditing; Customer loyalty; Poland
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.