A STRUCTURAL EQUATION MODEL OF AUDITORS’ PROFESSIONAL COMMITMENT: THE INFLUENCE OF FIRM SIZE AND POLITICAL IDEOLOGY

This study models auditors’ professional commitment as the product of socialization forces operating within the public accounting profession. The results of a structural equation analysis from a sample of 349 auditors representing international, national and regional firms indicate that firm size is inversely related to professional commitment. Furthermore, the findings indicate that a strong relationship exists between an auditor’s political ideology and professional commitment. Politically conservative auditors, reflecting the dominant ideology in public accounting, reported significantly higher professional commitment than politically liberal auditors.