... and firm commitment and turnover intentions. We find no evidence that enforcement style impacts professional commitment, but that auditors are more inclined to leave the profession when the regulator adopts a critical enforcement style and when their firm increases audit process structure. We further find...

... organizational citizenship behavior and higher turnover intentions. Implications for research and public policy are discussed. June 2013 February 2014 2014 We thank Fiona Anderson-Gough, Eric Johnson, Martin Kornberger, Jordan Lowe, Bill Pasewark, and two anonymous reviewers...