How and why auditors’ social exchange relationships with their firm, colleagues, and clients influence their attitudes and behaviors: Implications for audit quality

Author(s):  
David N. Herda ◽  
James J. Lavelle
2007 ◽  
Vol 33 (6) ◽  
pp. 841-866 ◽  
Author(s):  
James J. Lavelle ◽  
Deborah E. Rupp ◽  
Joel Brockner

An emerging trend within the organizational justice, social exchange, and organizational citizenship behavior literatures is that employees maintain distinct perceptions about, and direct different attitudes and behaviors toward, multiple foci such as the organization, supervisors, and coworkers. However, these multifoci developments have progressed, for the most part, independently of one another. Thus, to gain a more complete conceptualization of the employee experience, this review brings these respective literatures together. Specifically, the authors (a) review and organize multifoci research and theory in justice, social exchange, and citizenship behavior, (b) develop a “target similarity” model to provide a theoretical framework for conceptualizing and integrating multifoci research, and (c) o fer suggestions for future multifoci research.


2020 ◽  
Vol V (III) ◽  
pp. 73-83
Author(s):  
Abdul Latif ◽  
Noor Ul Hadi ◽  
Jamila Khurshid

Drawing upon social exchange theory, the present study conceptualizes CSR as a strategic asset, and organizational CSR initiatives influence employee’s attitudes and behaviors, including citizenship and innovative behavior. CSR can be aligned with HR strategies to get employees boost and committed to their organization. CSR strategy from an employee perspective may become a rare, valuable, non-substitutable and inimitable resource that gives organizations’ strategic and sustainable competitive advantages. The study concludes CSR is a promising area that affects employee’s attitudes and behaviors within the framework of HRM. Current literature is inconsistent and lacks maturity. The present study integrates CSR with attitudes and behaviors from an innovation perspective. CSR as a strategic resource is an attraction for stakeholders, including employees.


2014 ◽  
Vol 35 (5) ◽  
pp. 366-385 ◽  
Author(s):  
Gian Casimir ◽  
Yong Ngee Keith Ng ◽  
Karen Yuan Wang ◽  
Gavin Ooi

Purpose – The purpose of this paper is to examine whether leader-member exchange (LMX) and perceived organizational support (POS) have interactive effects on affective commitment to the organization. The utility of Social Exchange Theory for explaining workplace attitudes and behaviors in non-Western settings has been questioned. Another objective is to test the hypotheses, which are based on Social Exchange Theory, within a Chinese context. Design/methodology/approach – Cross-sectional, self-report data on LMX, POS and affective commitment were obtained from 428 full-time employees in China. In-role performance ratings were provided by immediate supervisors. Findings – LMX and POS have synergistic effects on affective commitment. Affective commitment mediates both the relationship between LMX and in-role performance and the relationship between POS and in-role performance. Research limitations/implications – The limitations include using a cross-sectional, self-report design for LMX, POS and affective commitment, and only sampling employees in organizations in China. The findings support an explanation of workplace attitudes and behaviors in a non-Western setting based on social exchange. The effects of a proximate source of social exchange (i.e. LMX) on affective commitment depend on the level of a remote source of social exchange (i.e. POS), and vice versa. Practical implications – Organizations need to improve the quality of their leader-follower relationships and support their members. Organizations need to increase affective commitment because it appears to drive in-role performance. Originality/value – The authors show that LMX and POS from the same source (i.e. followers) may have interactive effects on affective organizational commitment as well as that social exchange may explain workplace attitudes and behaviors in China.


2017 ◽  
Vol 36 (4) ◽  
pp. 478-492 ◽  
Author(s):  
Pedro Gaudencio ◽  
Arnaldo Coelho ◽  
Neuza Ribeiro

Purpose The purpose of this paper is to show how organizational corporate social responsibility (CSR) can influence workers’ attitudes and behaviors, especially in terms of affective commitment (AC), job satisfaction (JS), and turnover intention (TI). A second aim is to explore the social exchange process that may underlie this relationship, by examining the mediating role of organizational trust (OT). Design/methodology/approach The authors employ structural equation modeling based on survey data obtained from 315 Portuguese individuals. Findings The findings show that perceptions of CSR predict workers’ attitudes and behaviors directly through the mediating role of OT. They suggest that managers should implement CSR practices because these can contribute toward fostering OT, improving workers’ AC and JS, and reducing TI. Originality/value This study enriches the existing knowledge about social exchange relationships in organizational contexts, and responds to the need to understand underlying mechanisms linking CSR with workers’ organizational outcomes, by analyzing CSR practices in a holistic stakeholder perspective.


2002 ◽  
Vol 17 (S2) ◽  
pp. S48
Author(s):  
Robyn R. M. Gershon ◽  
Kristine A. Qureshi ◽  
Stephen S. Morse ◽  
Marissa A. Berrera ◽  
Catherine B. Dela Cruz

Crisis ◽  
2013 ◽  
Vol 34 (2) ◽  
pp. 82-97 ◽  
Author(s):  
Bonnie Klimes-Dougan ◽  
David A. Klingbeil ◽  
Sarah J. Meller

Background: While the ultimate goal of adolescent suicide-prevention efforts is to decrease the incidence of death by suicide, a critical intermediary goal is directing youths toward effective sources of assistance. Aim: To comprehensively review the universal prevention literature and examine the effects of universal prevention programs on student’s attitudes and behaviors related to help-seeking. Method: We systematically reviewed studies that assessed help-seeking outcomes including prevention efforts utilizing (1) psychoeducational curricula, (2) gatekeeper training, and (3) public service messaging directed at youths. Of the studies reviewed, 17 studies evaluated the help-seeking outcomes. These studies were identified through a range of sources (e.g., searching online databases, examining references of published articles on suicide prevention). Results: The results of this review suggest that suicide-prevention programming has a limited impact on help-seeking behavior. Although there was some evidence that suicide-prevention programs had a positive impact on students’ help-seeking attitudes and behaviors, there was also evidence of no effects or iatrogenic effects. Sex and risk status were moderators of program effects on students help-seeking. Conclusions: Caution is warranted when considering which suicidal prevention interventions best optimize the intended goals. The impact on adolescents’ help-seeking behavior is a key concern for educators and mental-health professionals.


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