An examination of professional commitment in public accounting

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

“…Accordingly, we expect auditor experience to be positively associated with professional commitment. Aranya et al (1981) suggest that higher professional commitment should be reflected in greater sensitivity to issues concerning professional ethics. Similarly, Lord and DeZoort (2001, 220) reason that ''high professional commitment should orient auditors toward behavior that is in the public interest and away from behavior that has the potential to damage the profession.…”

“…Using a sample of students from undergraduate auditing classes, Elias (2006) finds that students with higher professional commitment are more likely to perceive underreporting of time as an unethical behavior. Since professional commitment should result in greater sensitivity to issues concerning professional ethics (Aranya et al 1981;Lord and DeZoort 2001), auditors with high professional commitment may be less accepting of underreporting time. Consequently, we expect professional commitment to be negatively associated with acceptance of underreporting time.…”

“…Sorensen and T. Sorensen 1974). In the accounting literature, it has been described with reference to a belief in and acceptance of the goals and values of the profession, a willingness to exert considerable effort on behalf of the profession, and a desire to maintain membership in the profession (Aranya, Pollock, and Amernic 1981;Aranya and Ferris 1984).…”

Taiwanese Preschool Teacher Education Students’ Attributions for Studying, Occupational Knowledge, and Initial Teaching Commitment

“…The purpose of this study was to explore PTE students' initial commitment to preschool teaching. Therefore, it focused on professional commitment, which as a form of work commitment includes the belief and acceptance of the goals and values of the profession, a willingness to invest considerable effort on behalf of the profession, and a desire to remain a member of the profession (Aranya, Pollock, & Amernic, 1981;Morrow & Goetz, 1988). Thus, in this study initial teaching commitment is defined as PTE students' degree of identification with preschool teaching, willingness to exert effort in the field, and desire to enter and remain in preschool teaching.…”

An Investigation into the Professional Commitment of Chinese Project Management Professionals

“…For example, the two widely-used PC measurements, Aranya, Pollock and Amernic's (1981) one-dimensional scale and Meyer, Allen and Smith's (1993) three-component PC model, are modified from their OC versions. They just substitute the word 'profession' for 'organization'.…”