The effect of bonds on loyalty towards auditors: the mediating role of commitment

The study examines the impact of knowledge and social bonds on commitment and behavioural loyalty in auditor-client relationships. A model is proposed and tested using data collected from stock exchange company executives in the UK. The results show the significant effects of the knowledge and social bonds on commitment. Commitment is shown to be a mediating variable, which influences word-of-mouth and continuance but not the purchase of non-audit services. In the light of these findings, suggestions are provided to auditors in developing relationship bonds and managing the relationship at the firm level.

Employee reward: alternatives, consequences and contexts

[Book Contents] Introducing Employee Reward Systems; Conceptual and Theoretical Frameworks; The Legal, Employment Relations and Market Context; Base Pay Structures and Relationships; Pay Setting, Composition and Progression; Variable Pay Schemes; Benefits; Pensions; Non-Financial Reward; Rewarding Directors and Executives; International Reward Management; Employee Reward within HRM.