Auditors' Influence-Orientation and Their Affective Responses to The 'Big Eight' Work Environment.

This paper presents the results of a longitudinal study which examined the proposal that influence-oriented auditors are predisposed to have more positive affective responses than others to the "Big Eight" work environment. The results indicate that influence-oriented auditors experience higher job satisfaction, express a greater commitment to their organization, and indicate more positive "Big Eight" career intentions than other auditors. Further, the results indicate influence-oriented auditors exhibit less voluntary personnel turnover than other auditors. Implications for the management of a "Big Eight" public accounting firm's human resources are discussed.