Organisational commitment, role tension and affective states in audit firms

Abstract

PurposeThe purpose of this paper is to investigate the relationships between auditors' organisational commitment, role tension and affective states at work.Design/methodology/approachThe paper is based on a questionnaire survey of 150 Big Four auditors and a two‐step longitudinal design.FindingsThe results show that auditors experience both significant positive (such as pride) and negative (such as irritability) workplace affect. Moreover, organisational commitment is correlated with auditors' experiencing more frequent positive affect at work, while role conflict is correlated with experiencing more frequent negative affect.Research limitations/implicationsAffect was not measured in real time, but through self‐reports. Future research could study how and under what conditions auditors experience positive and negative emotions.Originality/valueThis is one of the few studies that has sought to research the affective dimension of audit work.