The Impact of Supervisor Relationships on Auditor Turnover Intentions Using Leader-Member Exchange Theory.

Autor: Almer, Elizabeth Dreike, Cannon, Nathan H., Kremin, Joleen
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Zdroj: Behavioral Research in Accounting; Fall2023, Vol. 35 Issue 2, p1-12, 12p, 2 Diagrams, 5 Charts
Abstrakt: This study expands understanding of auditor relationships and turnover by introducing the measurement of Leader-Member Exchange (LMX) to an audit setting. LMX—which considers overall quality of subordinates' relationships with their supervisor—is well established in the management literature but has previously only been referred to as a theoretical construct in the audit literature. Utilizing a well-validated scale, we measure LMX with 167 practicing auditors. We find LMX with a single supervisor significantly impacts retention via organizational commitment. This finding is novel in the LMX literature given the unique audit setting where subordinates have multiple supervisors and transitory teams. In an exploratory analysis, we also find female subordinates form lower-quality relationships with supervisors, regardless of supervisor sex, which in turn can influence the impact of LMX on organizational commitment. Results demonstrate the value of measuring LMX in audit research and practically highlight the importance of fostering positive, strong auditor-supervisor relationships. Data Availability: Contact the authors. JEL Classifications: L2; M40; M42; M50. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index
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