The quality of the opinion provided by audit firms is an important determinant of their long-term survival. However, audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. Differences of interest between partners...

Parmi les raisons qui peuvent expliquer la perte de crédibilité de la profession, la littérature mentionne le plus souvent : le manque d'indépendance, l'incompétence, la corruption, l'inadéquation des méthodes, la pression sur les budgets d'audit à la suite de la baisse des honoraires......

Ces dernières années, les cabinets d'audit ont réorganisé et repensé le cœur de leurs services afin de faire face à de nouvelles exigences liées à l'internationalisation du marché, au développement rapide des technologies de l'information et à l'importance de l'audit dans la...

Purpose – The purpose of this paper is to present an empirical study of the link between psychological contract fulfilment and affective states at work. The paper argues that perceived organizational support is the key attitudinal intervening variable that arises from the cognitive assessment...

Purpose – Irregular auditing practices, such as false sign‐off, are evidence that proper implementation of work programmes by audit fieldworkers is not always achieved. That such behaviours have been widely attested in the literature raises important questions about the impact they have on...

Purpose – The purpose of this paper is to examine the role of perceived human resource management (HRM) practices on affective organizational commitment, job performance and preference for early retirement. Design/methodology/approach – In total, 414 older employees with a low occupational...

Purpose – The purpose of this paper is to examine franchisee perception of company‐owned outlets within their network. Design/methodology/approach – The paper uses a qualitative approach, based on 38 interviews of franchisees belonging to plural form networks from various industries....

Purpose – The purpose of this paper is to investigate the relationships between auditors' organisational commitment, role tension and affective states at work. Design/methodology/approach – The paper is based on a questionnaire survey of 150 Big Four auditors and a two‐step longitudinal...

Purpose – The purpose of this paper is to examine the perception of HRM practices and the retirement decision of older workers with a low occupational status in the creative industry in the Netherlands using social identity theory. Design/methodology/approach – In total, 30 semi-structured...

Purpose The purpose of this paper is to investigate the consequences of experiencing social isolation in a context of dirty work. Relying on an integration of the job demands-resources model (Schaufeli and Bakker, 2004) with the social identity approach (Ashforth and Kreiner, 1999), the paper...