Auditors' Engagement Team Commitment and Its Effect on Team Citizenship Behavior

Abstract

Prior research finds that auditors can be distinctively committed to multiple workplace targets (e.g., their audit firm, supervisors, profession, and clients). This study investigates an underexamined target of auditor commitment – engagement teams. Given that these teams are responsible for performing key audit tasks for clients and external stakeholders, we argue that auditors' commitment to their team can affect auditor behavior. Using a sample of 121 auditors, our results indicate that quality social exchange relationships between individual auditors and their engagement teams, activated by perceptions of team fairness, and reciprocated with team commitment, are associated with beneficial group-oriented behavior. Specifically, we posit and find that perceived team fairness predicts perceived team support, perceived team support predicts team commitment, and team commitment predicts citizenship behavior directed toward the engagement team (e.g., helping the team by taking on extra responsibilities during an audit). We also find that the social exchange proxies of perceived team support and team commitment sequentially mediate the positive effect of perceived team fairness on team citizenship behavior, and that team commitment is a stronger predictor of team citizenship behavior than auditors' commitment to their firm.

Citation

Herda, D.N., Lavelle, J.J., Lauck, J.R., Young, R.F., Smith, S.M. and Li, C. (2022), "Auditors' Engagement Team Commitment and Its Effect on Team Citizenship Behavior", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 25), Emerald Publishing Limited, Leeds, pp. 59-76. https://doi.org/10.1108/S1475-148820220000025003