Abstract
Prior research on the determinants of individual performance in professional accounting firms has been narrowly focused on the relationship between individual motivation and performance. This study deviates from that trend and examines the relationships between a broad group of employee characteristics and auditor performance. Data for the study was collected from a sample of 90 staff-level auditors and was analyzed using canonical correlation analysis. The results indicated that while rated performance was primarily a function of the auditor's motivation and organizational commitment, rewarded performance (or salary) was primarily a function of task-related ability and the interpersonal attraction between the auditor and his supervisor.
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