Auditors' Organizational Commitment, Burnout, and Turnover Intention: A Replication

In this research note, we replicate Herda and Lavelle's (2012) study on auditors' commitment to their firm, burnout, and turnover intention. Our replication features an alternative measure of commitment recently conceptualized and empirically validated in the organizational literature-the KUT (Klein et al., Unidimensional, Target-free) measure of commitment. The results of our replication are largely consistent with those reported in the original study, suggesting that the initially reported results are robust and that the KUT can be used effectively in a behavioral accounting research context. We also discuss some potential conceptual and practical advantages of the KUT for behavioral accounting researchers to consider.