Auditors' Organizational Commitment, Burnout, and Turnover Intention: A Replication

2016 ◽  
Vol 28 (2) ◽  
pp. 69-74 ◽  
Author(s):  
Nathan H. Cannon ◽  
David N. Herda
Keyword(s):  
Organizational Commitment ◽  
Turnover Intention ◽  
Original Study ◽  
Research Note ◽  
Data Availability ◽  
Alternative Measure ◽  
Behavioral Accounting ◽  
Accounting Research ◽  
Research Context ◽  
Organizational Literature

ABSTRACT In this research note, we replicate Herda and Lavelle's (2012) study on auditors' commitment to their firm, burnout, and turnover intention. Our replication features an alternative measure of commitment recently conceptualized and empirically validated in the organizational literature—the KUT (Klein et al., Unidimensional, Target-free) measure of commitment. The results of our replication are largely consistent with those reported in the original study, suggesting that the initially reported results are robust and that the KUT can be used effectively in a behavioral accounting research context. We also discuss some potential conceptual and practical advantages of the KUT for behavioral accounting researchers to consider. Data Availability: We are willing to share the data used in this study.

The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

2018 ◽  
Vol 31 (2) ◽  
pp. 135-143 ◽  
Author(s):  
Joseph F. Brazel ◽  
Christine Gimbar ◽  
Eldar M. Maksymov ◽  
Tammie J. Schaefer
Keyword(s):  
Positive Outcome ◽  
Original Study ◽  
Research Note ◽  
Data Availability ◽  
Professional Skepticism ◽  
Initial Effect ◽  
Additional Testing ◽  
Failed Attempt ◽  
Negative Outcome

ABSTRACT In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome). However, when no misstatement is identified (negative outcome), evaluators penalize staff who exercise appropriate levels of skepticism. One factor causing this outcome effect may be that exercising skepticism typically causes budget overages due to additional testing. Hence, we examine whether formally attributing the budget overage to skeptical judgments and actions in the audit budget file reduces outcome effects. However, while replicating the initial effect across three separate studies, we have been unable to reduce this effect. Thus, it is clear that the outcome effect in this context is very robust. Data Availability: Contact the authors.

Effect of Job-Insecurity, Organizational Commitment, Job Satisfaction on Turnover Intention: A Case Study of Newcomer Lecturers at Private Islamic Universities in East Java Province, Indonesia

2018 ◽  
Vol 6 (2) ◽  
pp. 199
Author(s):  
Asep Saifuddin Chalim
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Turnover Intention ◽  
Structural Equation ◽  
Job Insecurity ◽  
Partial Least Square ◽  
Least Square ◽  
Path Model ◽  
Equation Modeling ◽  
Pls Analysis

This study discussed employee turnover as one of the crucial problems faced by every organization. This study sought to analyze the determinants of turnover intention, such as job insecurity, organizational commitment, and job satisfaction. The objects of this study were newcomer lecturers of private Islamic universities in East Java Province, Indonesia. To analyze the relationship among independent variables and dependent variable; this study employed a correlation path model. To build the structural formulation of the correlation path model, this study used the variance-based Structural Equation Modeling (SEM) as a Partial Least Square (PLS) analysis. The study found that job insecurity influenced job satisfaction and organizational commitment. Moreover, job satisfaction and organizational commitment had positive impacts on the turnover intention. In contrast, job insecurity did not have a direct significant impact on the turnover intention, but it had indirect effect that influences job satisfaction and organizational commitment.

Psychological Capital and Work Attitudes: A Conceptual Analysis

2015 ◽  
Vol 4 (2and3) ◽  
Author(s):  
Bharat Chandra Sahoo ◽  
Surendra Kumar Sia ◽  
Niranjan Sahu ◽  
Aneesh V. Appu
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Development ◽  
Turnover Intention ◽  
Psychological Capital ◽  
Practical Implication ◽  
Job Involvement ◽  
Work Attitudes ◽  
Extensive Literature ◽  
Systematic Analysis

The major thrust of the present paper, pertaining to employees growth and development at work, attempts a systematic analysis of attitudinal outcomes and performance improvement due to psychological capital. The constructs, namely psychological capital, and work attitudes like job involvement, job satisfaction, organizational commitment, cynicism, and turnover intention have been described. Based on far reaching Indian as well as western literature and findings, it is suggested that psychological capital would be positively related to desirable attitudes like job satisfaction, organizational commitment, and job involvement whereas negatively related to undesirable attitudes like organizational cynicisms and turnover intention. Through extensive literature and findings, the researcher is aiming to formulate a conceptual model of psychological capital based on propositions and to show how psychological capital is related to job attitudes. With respect to organizational development, this paper also covers practical implication where systematic intervention of psychological capital is given utmost priority. With reference to various organizations and workplaces, how psychological capital can be applied in a scientific direction through proper training, workshop, and web-based programme in order to promote healthy and balanced life.

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