The results showed that there is a significant negative relationship between Auditor's Industry Specialization and optional commitment items of client.
Three market commitment items with a Cronbach's alpha of 0.915 were adopted from Navarro et al. (2010): "The level of time and effort our firm's management commits to international activity is," "The level of financial resources committed to the international activity is," and "The level of human resources committed to the international activity is" (1 = "very low" and 7 = "very high").
Burckhardt et al. [ 21, 39] suggested that the QOLS comprising three sub-dimensions: relationship and marital well-being (items 3, 4, 5, 6, and 14); health and functioning (items 1, 2, 11, 15, and 16); and personal, social, and community commitment (items 7, 8, 9, 10, 12, and 13) [ 21, 38].
Burckhardt et al. [ 28] suggested that the QOLS comprising three sub-dimensions: relationship and marital well-being (items 3, 4, 5, 6, and 14); health and functioning (items 1, 2, 11, 15, and 16); and personal, social, and community commitment (items 7, 8, 9, 10, 12, and 13) [ 28, 30].
Responses to "effort" and "reward" items were scored on a five-point scale, while responses to "over-commitment " items were scored from 1 to 4. Effort reward ratio (ERR) was calculated using a predefined algorithm that quantifies the degree of mismatch between high cost and low gain, with a correction factor of 0.5454 [ 37].
Commitment subscale items measure a person's intent to remain in the relationship (7-items; e.g., I am oriented toward the long-term future of my relationship).
To assess relationship commitment five items were adopted from the Commitment Inventor y (CI) [ 19].
The second factor, here named Personal, Social, and Community Commitment includes items related to personal expression, as well as meaningful involvement in the lives of others and society at large.
Participants also suggested alternative wordings on the translation of item 1 and 10, and suggested the translation of the term "threatened with commitment" in item 10 into a literal meaning of "threatened by applying law for compulsory admission" in Chinese.
From Extra Commitment dimension, two items were excluded due to misfits between theta value and difficulty on the Item-Person map.
"We've made a commitment to these items, and we're willing to take the risk that they don't sell in order to make sure we have what our customers are looking for," said Emily Leuthner, a Lands' End spokeswoman.
