Professionalism and its consequences: A study of

internal auditors
Kalbers, Lawrence P; Fogarty, Timothy J . Auditing ; Sarasota  Vol. 14, Iss. 1,  (Spring 1995): 64.

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ABSTRACT
 
Internal auditors have been encouraged by the Institute of Internal Auditors and the practitioner literature to adopt
professional attitudes to facilitate the accomplishment of personal and organizational objectives. Results of a
recent study indicate that professionalism for internal auditors approximates the 5 dimensions of professionalism.
However, demands for autonomy proved somewhat problematic for internal auditors. Each of the 5
professionalism dimensions are associated with one or more outcomes such as job performance, job satisfaction,
organizational commitment, and turnover intentions. The results suggest that professionalism is not a panacea, in
that its effects are neither universal or indifferent to the nature of concomitants.

FULL TEXT
 
The emergence of internal auditors as a specialized subfield of the broader occupation of auditing has occurred
gradually, but is usually traced back no further than the end of the Second World War (Courtemanche 1986).
Internal auditors now serve an important role in the modern corporation. Their work focuses on the extent to which
other functions in the organization are operating within the control parameters established by law and corporate
policy. In addition to evaluating compliance, internal auditors pass judgment upon the efficiency and economic
viability of productive elements of the company.
Perhaps more than any other concept, professionalism has captured the attention of the internal auditing
community. The practitioner literature is replete with the advocacy of internal auditing as a profession and the
monitoring of progress toward that goal (e.g., Rodriquez 1991). Within the community, a large number of issues
have been met with encouragement for more professional behavior by internal auditors (e.g., Stock et al. 1988).
Neither practitioners nor academics have precisely defined what acting in a professional manner entails for
internal auditors. Furthermore, the value of individual professionalism has been assumed by practitioners and
practitioner organizations, but not adequately demonstrated. On the other hand, professionalism has come under
increasing scrutiny by certain governmental agencies and academic circles. In internal auditing, is professionalism
a self-serving aggrandizement for its members, or does it provide a structure to produce important benefits to both
the practitioners and the constituents of internal auditing? This study proposes to clarify this rather troublesome,
albeit critical, characteristic of individuals for a group that has been greatly neglected by accounting and auditing
research.
The primary goal of this study is to better understand professionalism of internal auditors and its relationship to
valued individual and organizational work outcomes. For the internal auditing community, their employers, and
their clientele, the study provides some assessment of the utility of investments in specific types of professional
activities and commitments while revealing the need for further elaboration of expertise within a model of
professionalism. For academics, the study provides new insights into the nature and consequences of
professionalism in general, and in internal auditing in particular. The study accomplishes this through an empirical
evaluation of the professionalism of internal auditors and its association with a set of important work outcomes.

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This study finds that Hall's (1968) five dimensions of professionalism (dedication, social obligation, demand for
personal autonomy, exclusiveness of professional regulation, and community affiliation) provide a reasonable
empirical description of professionalism for internal auditors. Each of the five professionalism dimensions are
associated with one or more work outcomes such as job performance, job satisfaction, organizational
commitment, and turnover intentions. The results suggest that the professionalization of internal auditors is not a
complete prescription for the success of internal auditors or internal auditing. However, organizations can expect
selective improvements in the production of positive outcomes from increased internal auditor professionalism.
Further, there seem to be no major negative effects of professionalism on work outcomes.
THEORY DEVELOPMENT AND RELEVANT PROFESSIONALISM LITERATURE
This section briefly summarizes the theoretical underpinnings of this article. Beginning with level of analysis
problem, several theoretical approaches to professionalism are introduced. This literature, from both within and
without the accounting area, forms the context for the present work.
Level of Analysis: Individuals or Occupations
The professionalism of an occupation has occupied the attention of scholars and practitioners for some time.
Abbott (1988) provides a very exhaustive treatment of the use, negotiation, and occasional demise of professional
claims. The organization of specialized expertise as a profession has distinct consequences for occupational
members, their clienteles, and their competitors. What constitutes a profession involves the participation of many
parties including the state (Richardson 1989) and the university (see Larson 1977; Richardson 1988), and presents
many complex macro-level issues pertaining to power and recognition (see Johnson 1972; Abbott 1988).
The normative and political issues raised by these debates tends to pertain to group characteristics and group
privileges. The present study largely bypasses the many issues at the group level to more directly address the
professionalism of individuals. Professional attributes at the individual level can be considered a necessary,
although not sufficient, condition for the development of a profession at the group level (Burrage et al. 1990). In
other words, since individuals comprise groups, the group's status may be predicated on the aggregated
tendencies of its individual members.
When the individual level of analysis is conceptually distinguished from other levels, divergent results can exist
without logical contradiction (Rousseau 1985). Individuals possessing high levels of professionalism may reside in
occupations whose professional claims are not generally acknowledged. On the contrary, individuals lacking
personal professionalism may be licensed to practice what most would consider a profession. Professionalism, at
the individual level of analysis, can be considered a continuum whose mean, when compared across groups, might
indicate a group difference (Ritzer 1972).
Theoretical Perspectives on Professionalism
Although professionalism and what constitutes a profession can be conceptually separated, the study of
professionalism has been linked with the conventional perspectives on the professions. The trait or functionalist
approach uses a taxonomic approach to describe attributes of a profession and the profession's relationship with
its clients and society. Specifically, professionalism is intertwined with the view that occupations that exhibit a set
of required characteristics are professions (e.g., Greenwood 1957; Goode 1957). However, these approaches
traditionally have not critically assessed the validity of these attributes.
These traditional analyses have been soundly critiqued by more recent scholarship that challenges the
definitiveness of any set of traits, questions the generality of models derived from one or two historical cases (i.e.,
law and medicine), and systematically underestimates the role of power and social conflict (see Johnson 1972).
Alternative views on the emergence and success of professional claims are based in the sociology of Max Weber
and Karl Marx. These views only recently have appeared in the accounting literature (e.g., Chua 1986; Booth and
Cocks 1989; Willmott 1989; Hooks 1991). For these purposes, the goal of professionalism for accountants can be
alternatively considered as self-motivated market control or as the means for maintaining the capitalist social
structure (e.g., Roslender 1990).
Alternative views on the professions have failed to develop any systematic empirical evidence. Saks (1983),

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without defending the conventional trait approaches, explores the inability to operationalize the central variables in
the neo-Marxist and neo-Weberian perspectives. Furthermore, no consistent set of expectations for the individual
level of analysis have been developed. For example, Roslender (1990), studying the accountant's role in these
perspectives, concluded that most practitioners have no relevant awareness of the political and distributional
implications of the professional claims of accountancy.
Since professionalism as an important individual attribute is difficult to apply outside the conventional
functionalist traditions, other theoretical approaches will be excluded in this article. However, the existence and
intuitive plausibility of these other views on professionalism force the recognition that the value of work on
individual professionalism may be limited by the assumptions of the functionalist perspective. Nonetheless,
empirical findings related to attitudes and behaviors of individual practitioners may provide evidence about the
extent to which a profession's claims are instrumental or symbolic.
Elements of Professionalism
This study uses a more comprehensive measurement scale of professionalism than most of the past studies in
accounting. The taxonomy of professionalism developed by Hall(1968), and used to examine the professionalism
of public accountants (Morrow and Goetz 1988), is used here for internal auditors. Hall (1968) theorizes five
elements of individual professionalism. He suggests that professionals (1) believe their work to have importance,
(2) are committed to the service of the public good, (3) demand autonomy in the provision of their services, (4)
advocate self-regulation for their work, and (5) affiliate with other members of their occupation. For purposes of
this article, the five elements of Hall's taxonomy are described as dedication to the profession, social obligation,
demand for personal autonomy, belief in self-regulation, and community affiliation.
Although the existence of these dimensions has not been extensively tested, the available empirical work suggests
that professionalism is multidimensional, but not identical for members of different groups (see Snizek 1972; Kerr
et al. 1977; Bartol 1979). This study investigates the potential use of this professionalism taxonomy for internal
auditors. Each of Hall's five dimensions, on their face, has merit for describing professionalism as it relates to
internal auditors. A belief in the importance of work performed by the profession serves as a threshold for
professionalism (Kornhauser 1962). It can be assumed that internal auditors are capable of such dedication.
Consistent with the conventional view that professions exchange monopolistic privilege for acceptance of social
obligation (Goode, 1957), the Institute of Internal Auditors (IIA) has a code of ethics that guides the delivery of
professional services. Also, many believe that internal auditing plays a vital role in the assurance of the integrity of
corporate management (e.g., Williams 1978). Attention to the interests of shareholders and other external parties
concerned with corporate behavior comprises an important social responsibility. Autonomy is especially important
for internal auditing since independence from management creates the essential value of this function (Williams
1978). The logical result of professional autonomy is the exclusiveness of professional regulation. Standards of
competence issued by the Institute of Internal Auditors (IIA) attempt to establish the place of the profession in
assessing member performance. Finally, unlike occupations, professions engulf their members into cultures of
shared meanings and symbols (Bucher and Strauss 1956). Such an association, which could be called community
affiliation, provides another locus of identity for individuals who are also organizational members. Some internal
auditors are members of the IIA, possessors of its certification (Certified Internal Auditor), and otherwise involved
in its activities. Several authors view certification and professional involvement as the centerpiece of internal
auditor professionalism (e.g., Braiotta 1982).
Prior Accounting and Auditing Studies
Table 1 summarizes the short chronology of accounting and auditing studies that have used an empirical method
for the concept of individual professionalism. (Table 1 omitted) Most of these have considered only accountants
and auditors in public accounting firms. Several samples have been restricted in size and distribution or response
rate. This condition may confuse professionalism with more organizationally specific attitudes and limit the
generality of findings. Also, several past studies employed a highly restrictive variation of professionalism by
formulating a professional commitment variable. The professional commitment concept dwells almost exclusively

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on the affective attachment, or loyalty, of the individual to the community created by other occupational members.
It addresses neither the behavior of the professional nor the perceived attributes of the profession. As such,
professional commitment overlaps only the dedication to the profession dimension of Hall's five-factor view of
professionalism. In sum, the prior accounting literature not only is limited to a functionalist perspective, but also
seems to underrepresent the concept of professionalism within it.
HYPOTHESIS DEVELOPMENT
Professionalism and Its Consequences
The desire for professional status and recognition has provided a consistent theme for the internal auditing
practitioner literature (e.g., Dierks and Davis 1980; Rodriquez 1991). Rewards of professionalism include monopoly
over occupational work and power over clients (see Burns and Haga 1977), as well as increased compensation and
social esteem. Professionalism may be more important to occupations not yet broadly recognized as professions
since they need to signal their merit and value more profusely. Furthermore, establishing relationships between
professionalism and desirable organizational outcomes would demonstrate to corporate employers the value of
nurturing personal professionalism. For these reasons, professionalism is important to internal auditing in
absolute, relative, and contextual senses.
Whereas professionalism may have some value in its own right, arguments in favor of professionalism tend to
depend upon concomitants that are not subsumed by its definition. The colloquial usage of this construct
routinely fails to make the rigorous distinctions that are necessary if professionalism is to have precise meaning.
Hypotheses that specify these conceptual boundaries are needed to evaluate, rather than assume, the expected
value of professionalism for the individual and the organization. In other words, professionalism may be important
because it contributes to the development of other valued outcomes.
Performance
Professionals are expected to have high degrees of job-related competence. This association rationalizes the
extensive career preparation of professionals and their high remuneration relative to members of other
occupations (see Davis and Moore 1945). Professionalism may be an element of motivation that contributes to
highly skilled performance, as well as the self-concept of a highly competent individual. Organizations benefit from
the work performed by individuals who behave in predictable ways because of the complex beliefs of their
profession (Elliott 1973).
Although the connection between performance and professionalism for internal auditors has often been claimed
(e.g. DeMarco 1980), limited empirical evidence exists. Hastings and Hinings (1970), studying management
accountants, show that professional values are sometimes inconsistent with the goal of profit maximization.
However, Harrell et al. (1989) demonstrate that internal auditors with professional membership perceive their own
performance in a way that may make them less subject to bias attempts by management. The first hypothesis
adopts this expectation of a positive relationship.
H sub 1 : Internal auditors with higher levels of the dimensions of professionalism will have higher levels of job
performance.
Organizational Commitment
Mixed evidence exists about the compatibility of professional inclinations and commitment to the organization.
The value of a work force committed to the organization has been well recognized in the literature (e.g., Smith et al.
1983; Porter et al. 1976). Likewise, the tendency of professionalism to build commitment to the profession has
often been expected (e.g., Davis and Olesen 1963). Accountants in industry have been shown to have lower levels
of allegiance to their profession than public accountants, perhaps because of offsetting loyalties to their
organizations (see Hastings and Hinings 1970). However, the public accounting studies show no clear evidence of
this mutual exclusiveness (compare Aranya and Ferris 1983, 1984 with Sorensen 1967). In studies of internal
auditors, Pei and Davis (1989) assumed the existence of conflict between organizational and professional
commitment, while Harrell et al. (1986) found these constructs to be positively associated. Without more definitive
a priori reasons to suspect antagonism, a more conventional expectation posits that professionalism does not

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reduce commitment to the employing entity (also see Norris and Niebuhr 1984). Since internal auditing serves the
organization rather than an external clientele, a stronger potential for compatible objectives is suggested.
H sub 2 : Internal auditors reporting higher levels of the dimensions of professionalism will be more committed to
their organization.
Job Satisfaction
The extent of job satisfaction is an empirical question often raised in the study of the professions (see Hall 1983).
The prestige and high income typically associated with professional status underlies the conventional expectation
of high job satisfaction. Conditions more associated with the work itself, such as intrinsic interest and
opportunities for discretion, may also explain high satisfaction (Meiksins and Watson 1989). However, individuals
that perceive an inability to achieve professional actualization may be dissatisfied (Sorensen and Sorensen 1974).
For example, Price and Mueller (1981), studying nurses, were unable to detect a relationship between
professionalism and satisfaction.
The advocates of heightened professionalism for internal auditors expect greater job satisfaction as an important
by-product (Allen 1978). However, for those in public accounting, the relationship between these variables has
been found to be positive in one study (Norris and Niebuhr 1984) and negative in another (Schroeder and Imdieke
1977).
H sub 3 : Internal auditors with higher levels of the dimensions of professionalism will be more satisfied with their
jobs.
Turnover Intentions
Differing expectations about the relationship between professionalism and turnover are possible. To the extent
that professionalism engenders a privileged relationship with important work, turnover motivated by extrinsic
reward should be lessened (Bartol 1979). Since professional careers are also marked by less hierarchical
advancement and differentiation than are careers in non-professionalized occupations (Smigel 1964), another
objective sought through mobility is mitigated. However, to the degree professionalism implies a more
cosmopolitan world view (see Gouldner 1957), professional turnover may be intensified in the attempt to achieve
more favorable organizational conditions for the exercise of professional practice (see Hastings and Hinings 1970;
Sorensen 1967). Ritti (1968) argues that the latter tendency will not be as strong for professionals whose work is
more bounded by the organization. This may underlie the lack of association found between these variables in
other fields (e.g., Flango and Brumbaugh 1974; Jauch et al. 1978).
The practitioner literature reveals that internal auditor turnover is expected to be marginally abated by the onset of
professionalism (see DeMarco 1980). This is consistent with Harrell et al. (1986), who showed that internal
auditors with high professional commitment had lower turnover intentions. The inverse direction of this
relationship also relates to the notion that the very power of a profession may come from its failure to provide
members with viable employment alternatives (Burrage et al. 1990). Therefore, strong internal audit
professionalism might deter the pursuit of corporate opportunities that would entail a departure from internal
auditing.
H sub 4 : Internal auditors with higher levels of the dimensions of professionalism will report lower turnover
intentions.
Other Effects
Demographic variables provide a means of evaluating whether professionalism represents a genuine
attitudinal/behavioral concept. If the development of professionalism can be explained by demographic conditions
such as age and tenure, professionalism may be spurious in its association with the outcomes of performance,
satisfaction, commitment, and turnover intentions. Alternatively, the independence of professionalism from
demographic attributes would suggest that internal auditors do not "grow" into professionals over time. This
becomes especially important in light of prior work on internal auditors that has linked variables such as
organizational rank and age with various job outcomes (Harrell et al. 1986) and beliefs about professionalism
(Wood et al. 1989).

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H sub 5 : Internal auditors with greater experience will report higher levels of professionalism.
The combination of all the hypothesized relationships can be conceived as a comprehensive model relating
professionalism to a set of outcome variables. An integrated test of the model also must contemplate the possible
empirical associations among the outcome variables. Although the above hypotheses are limited to those that
directly involve professionalism, the literature suggests that a full understanding requires the consideration of
inter-outcome effects (see Harrell et al. 1986; Cotton and Tuttle 1986; Iaffaldano and Muchinsky 1985). The
evaluation of intra-outcome variable relationships, together with the impact of experience on these outcomes,
should prevent the artifactual assertion of professionalism-based influences. For these purposes, turnover
intentions should be considered the consequence of all other variables since it would occur last in time. Also, a
reasonable expectation would be a negative relationship between job satisfaction and turnover intentions (Harrell
et al. 1986; Cotton and Tuttle 1986). General support for a positive performance-satisfaction effect also is
abundant (see Iaffaldano and Muchinsky 1985). However, the associations involving internal auditor performance
do not have more than anecdotal support.
Summary
Figure 1 depicts the five formal hypotheses that will be considered, together with their expected direction. (Figure
1 omitted) This diagram purposefully understates the complexity of the model to be tested since it suppresses the
possible multidimensionality of the constructs. The proper structure for the concepts is an empirical issue that
must be resolved prior to the test of hypotheses.
THE STUDY
The Sample
Data were collected from internal auditors employed in organizations headquartered in the Great Lakes Region of
the U.S. In total, 498 questionnaires were distributed to internal auditors employed by 13 organizations. In addition,
performance evaluations pertaining to these auditors was solicited from supervisory personnel. The sampling
frame was designed to minimize idiosyncratic aspects of particular organizations. This was accomplished by
obtaining a large total sample from various organizations in multiple industries or sectors. The 13 participating
organizations included five manufacturing firms, three banks, two utilities, an oil company, an insurance company,
and a government organization.
Instrumentation
In addition to the solicitation of demographic information, the questionnaire completed by the internal auditor
sample comprised Likert-scaled questions distributed over five scales.(1) Where possible, previously validated
instruments were used. However, the concern with validity had to be balanced with the necessity of capturing the
unique aspects of the internal auditing context. The specific sources of items for the instrument were:
1. Professionalism: Twenty items from Hall (1968).
2. Job Performance: Seven self-reported items and five supervisor-provided items, all self-designed.
3. Organizational Commitment: Thirteen items from Meyer and Allen (1984).
4. Job Satisfaction: Seven items from Brayfield and Rothe (1951).
5. Turnover Intentions: Four items, self-designed.
Validation information for the established scales used can be found in Snizek (1972) and Morrow and Goetz (1988)
(professionalism), McGee and Ford (1987) (commitment), and Price (1972) (satisfaction). The professionalism
scale anticipates the possibility of the five dimensions discussed above. The supplementation of self-reported job
performance items with supervisor-rated evaluations is intended to mitigate any leniency bias in self-reported
performance measures (see Nealey and Owen 1970).
The organizational commitment scale provides for the possible distinctiveness of affective and continuance
commitment types (see Meyer et al. 1989). Affective commitment pertains to the emotional and psychological
attachment of an individual with the organization. It involves an employee's identification with the concerns and
goals of the employing firm. Because of this bond, the individual is likely to diligently pursue organizational
objectives because of a personal belief in them. Continuance commitment specifies a much different rationale for

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the persistence of individual contributions. As the individual's membership continues, economic incentives make
departure from the organization more expensive. Over time, as viable alternatives for employment become less
attractive, the employee has no rational choice but to be committed to the organization. No recognition of
continuance commitment seems to exist in the accounting literature. Because internal auditing lacks the "up or
out" convention of auditors in public accounting, continuance commitment becomes a necessary elaboration of
organizational commitment.
Turnover intentions provide a viable indication of subsequent actual turnover (see Steel and Ovalle 1984) and
recognize the probability that some respondents do not intend to have careers in internal auditing. Because
internal auditing comprises only one function in much more elaborated organizations, the measure also
distinguishes "inside" turnover (movement within the company) from "outside" turnover (leaving the employing
organization). This elaboration is also without precedent in the accounting or auditing literature.
Survey Administration
Packets containing the instrument to be completed by all internal auditors and performance evaluation forms to be
completed by supervisors were mailed to a contact person in each participating organization. This person
distributed the instruments to internal audit staff and the separate performance evaluation forms to the
appropriate supervisors. Surveys were returned directly to the researchers by the individuals, using an enclosed
self-addressed envelope. Supervisors also mailed their assessments directly to the researchers.
Data Analysis
The primary method of data analysis was linear structural relations (LISREL). LISREL (Joreskog and Sorbum 1989)
provides researchers with a number of important advantages over other methods. Two of the most important of
these are the explicit consideration of measurement error and the ability to simultaneously test a large set of
hypothesized relations.
Measurement error involves the difference between the theoretical constructs that are hypothesized (latent
variables) and the measures that are used to operationalize them (observed variables). Methods that do not
consider this type of measurement error (i.e., regression, path analysis) implicitly force the reader to assume that
the theoretical constructs are perfectly captured by their empirical proxies. By producing Lambda loadings, similar
to those used in exploratory factor analysis, measurement error can be quantified in LISREL. The empirical
analysis of the relationships among latent variables uses the variance common to the constituent observed
variables.
The simultaneous test of multiple hypotheses requires the researcher to provide a more complete statement of
expectations than is required by more piecemeal and selective statistical approaches. A more complete statement
of expected relationships creates a more unified appreciation of models of associated effects. This differs from
path analysis since the statistical analysis of all relationships are conducted simultaneously by LISREL.
The superior capabilities of LISREL have been shown to be consequential enough to force the reassessment of the
results from published research that used less powerful methods (e.g., Williams and Hazer 1986; Gregson 1992b).
LISREL has been used in a variety of contexts in the accounting literature (see Rodgers 1991). Several more
detailed introductions to LISREL for accounting research are available (e.g., Lambert and Larcker 1987, Gregson
1992a).
In addition to testing for the expected relationships, LISREL provides the capability of supplementing hypotheses
included in a single model of expected effects. In the iterative search for the best fitting model, LISREL can be
used to add unhypothesized relationships that make a statistically significant contribution to overall model fit.
Likewise, hypothesized effects found not to statistically improve model fit can be deleted in the search for the
most parsimonious expression of effects. For these purposes, LISREL assesses any specified model through
maximum likelihood procedures that compares its correlation matrices with those of the unconstrained set of all
relationships in the observed data. Although many means of expressing this comparison exist (Bentler and Bonett
1980), two of the more prevalent are the Goodness of Fit Statistic (GFI) and the Chi-Square Ratio (CSR). GFI, when
adjusted for the number of constituent parameters, results in the Adjusted Goodness of Fit (AGFI) that ranges from

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0 (no fit) to 1 (perfect fit). CSR relates the discrepancy in Chi-Square per degree of freedom between a specified
model and a model of perfect explanation and therefore is minimized in better fitting models. In the comparison of
any two nested models, the change in Chi-Square per the change in degrees of freedom provides a statistical test
for the increase or decrease in the model's explanatory ability due to the particular alteration in model specification
(Hayduk 1987). These statistical criteria allow the selection of the model which is both powerful and parsimonious.

RESULTS
Response
Useable information was obtained from 455 internal auditors in 13 organizations. This represented a 91.4%
response rate, which compares favorably with other studies of this occupational group.(2) In addition, supervisor
ratings were obtained for 435 of the internal auditors (87.3% response rate). Table 2 provides additional
information about the respondents for this study. (Table 2 omitted)
The Structure of the Variables
The confirmatory analysis capabilities of LISREL were used to investigate the dimensionality of all constructs.(3)
As expected, this analysis supported the separate scales of job satisfaction, affective organizational commitment,
continuance organizational commitment, self-rated job performance, supervisor-rated job performance, outside
turnover intentions, and inside turnover intentions.(4)
Demographic variables were combined to construct an experience variable. Individual attributes of age, rank
(scaled 1-3), months in internal auditing, and months with the organization were treated as measures of a latent
experience construct and are important only insofar as they have common variance. Confirmatory factor analysis
revealed that no alternative structure to a one-factor experience construct was plausible.
Confirmatory analysis was also used to examine the extent to which measured variables aligned with the
theoretical (latent) constructs for professionalism.(5) Table 3 contains Confirmatory Factor Analysis results for
various versions of the professionalism construct. (Table 3 omitted) For these purposes, the a priori five-factor
model was constructed with a sequential elaboration of the factor structure beginning with the single-factor
model. Results from the best fitting two, three, and four-factor models also are included.(6) Based on the AGFI and
CSR statistics, the a priori model shows superior fit to all models and is used for hypothesis testing.
Test of Hypotheses 1-4
Figure 2 presents the results from the simultaneous test of all hypothesized effects. (Figure 2 omitted) This set of
relations represents the final outcome of an iterative process that removed effects that were not significant when
such a deletion significantly (p<.01) improved overall model fit.(7) Relationships depicted in this figure could not
be removed without a significant increase in total model Chi-Square per degree of freedom gained.(8) Therefore,
the illustrated relationships represent the best and most parsimonious reproduction of the inherent correlation
matrices of the data.
A positive professionalism-job performance relationship was expected in H sub 1 . Only three of the ten possible
performance effects survived the parameter deletion procedure. Belief in self-regulation proved significant (p<.01)
in the expected direction for supervisor-rated performance. Those auditors who believe most strongly in a set of
internal auditing standards apparently translate such beliefs into action. Both the community affiliation and
autonomy demands dimensions of professionalism were positive and significant in their relationships to self-rated
performance. Social obligation and dedication proved unrelated to either version of performance. It appears that
auditors who are involved personally in the professional community or who believe in self-autonomy tend to rate
their own contributions to the organization as more pronounced. However, those who are dedicated to the more
abstract role and goals of their profession are not more likely to judge themselves, or be judged, as better
performers. H sub 1 should be partially accepted.
Figure 2 reveals that there are two significant effects between the dimensions of professionalism and those of
organizational commitment. As hypothesized, dedication to the profession is positively related to affective
commitment. Those that are more devoted to the "calling" of internal auditing are more likely to experience a close

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and non-instrumental identification with the organization. Since one goal of internal auditing is to make positive
contributions to the organization being audited, it can be inferred from this result that auditors committed to their
profession are also more likely to identify with the organization to which they contribute. Another interpretation
would be that some individuals are simply more committed to whatever they do. None of the other four
professionalism elements are positively associated with this commitment dimension. As it pertains to affective
commitment, H sub 2 should be accepted only for the dedication facet of internal auditor professionalism.
The only professionalism variable associated with continuance commitment is social obligation. Internal auditors
that perceive a more salient social obligation are less likely to be committed to the organization by virtue of their
previous investments in it. The inverse relationship to continuance commitment suggests that internal auditors
most lacking in this perception are likely to be committed to the organization by default. Since the direction of this
effect runs counter to expectations, H sub 2 should be rejected for continuance commitment. By highlighting the
distinctiveness of professionalism and organizational commitment, the H sub 2 results tend to cast further doubt
on the interchangeability of professionalism (as measured in this study) and professional commitment.(9)
Figure 2 identifies one significant association with job satisfaction. The extent of involvement with the
occupational community is significantly associated in the hypothesized direction with job satisfaction. Internal
auditors more active with groups such as the IIA are more satisfied with their job. H sub 3 merits limited
acceptance.
The empirical association between professionalism and turnover intentions (H sub 4 ) is also shown in figure 2. Of
the five dimensions of professionalism, only community affiliation is significantly (and negatively) related to inside
turnover. This result provides a consistent picture of those auditors with higher levels of community affiliation.
They are more likely to be satisfied with their job, rate their own performance higher, and stay within the internal
audit function. The other four direct paths are not significant and therefore are deleted from the final model. None
of the five professionalism variables are directly related to outside turnover. Therefore, only limited support exists
for this hypothesis. Although increases in community affiliation may suggest a growing sense of professional
cosmopolitanism that transcends the boundaries of the organization (see Gouldner 1957), the results do not
indicate that such increases are associated with intentions to leave the organization.
In sum, nearly all of the hypotheses received some support. However, the number of specific effects were far from
those hypothesized. At least one effect was associated with each of the five professionalism variables. Strongest
support was produced for H sub 1 , which linked the dimensions of professionalism with performance. Three of
five professionalism dimensions were associated with performance ratings. Conversely, no professionalism
variable was directly related to intentions to leave the organization.
Test of H sub 5
Unlike the first four hypotheses, Hs involves a possible antecedent of professionalism. Figure 2 shows only one
significant relationship between the experience construct and the dimensions of professionalism. Experience is
positively associated with increased levels of community affiliation. It appears that it takes time to become part of
the internal audit community and to recognize the advantages of linkages with internal auditors outside of the
organization. That this does not occur more independently of experience may reflect the current lack of
socialization into internal auditing accomplished by formal and informal elements of accounting and auditing
education. The lack of a significant relationship between the experience construct and the other four
professionalism dimensions is also noteworthy. Evidently, professional standards (demands for autonomy and
self-regulation) can be quickly introduced and internalized by some but never accepted by others. Likewise, social
obligation does not seem to mature with increased tenure in the internal auditing field. This result offers very
limited evidence in support of H sub 5 .
Other Results
Eight direct effects that were not specifically hypothesized were found necessary to maximize model fit. Four of
these are associations among the outcome variables. Satisfaction was significantly associated in a positive
direction with self-rated performance. However, it was not significantly associated with supervisor-rated

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performance. Satisfaction is negative and significant in the explanation of outside turnover Both of these results
are consistent with the general organizational behavior literature (e.g., Iaffaldano and Muchinsky 1985; Cotton and
Tuttle 1986) and results for various types of accountants (e.g., Harrell and Stahl 1984). Continuance commitment
is negatively related (p<.01) to outside turnover. This result, consistent with past studies outside accounting and
auditing (e.g., Farrell and Rusbult 1981), elaborates that literature by recognizing the difference between inside and
outside turnover. Those that perceive themselves as "locked-in" to their present employer appear to be less
concerned with mobility opportunities that require leaving the organization, but not less likely to leave the internal
audit function. Finally, supervisor-related performance evaluation is significantly related to outside turnover
intentions. This, combined with the absence of a similar association involving the other turnover and performance
variables, suggests that excellent performance evaluations create a perceived currency of value for the individual's
future beyond the organization.
Four significant effects linking the experience construct to the outcome variables were also observed. As
experience increases, so does continuance commitment (p<.01). Experience is inversely related with both inside
and outside turnover intentions. As a predictor of turnover intentions, experience overwhelms professionalism. As
individuals mature and progress within the internal audit function their mobility and desire for occupational and
organizational change may be reduced. Reasons could include complacency, deteriorating job skills, or increased
involvement in and attention to activities outside of their organization. This can manifest itself as measured with
continuance commitment (i.e., pension vesting, social ties), or as related desires to remain in the internal audit
function and the organization. Interestingly, increments of experience are not associated with the emergence of an
affective sharing of the organization's concerns (affective commitment). This suggests that organizations should
not assume that employees with the most seniority are their most loyal workers. The last supplemental result
associates increased experience with lower supervisor evaluations (p<.01). This may reflect a variety of
considerations including the failure of some auditors to keep their job skills updated, the better candidates that
internal auditing functions have been able to recruit in recent years, and possible age discrimination. In short,
increasing experience, as defined by the shared variance of four separate demographic variables, has pervasive
effects on outcomes.
The LISREL methodology enables the isolation of unhypothesized indirect effects that also contribute to the
appreciation of the professionalism of internal auditors. This inquiry considers the possible operation of
professionalism on some outcomes through more direct relationships with other outcomes. An examination of
figure 2 reveals that there are four indirect professionalism effects. Internal auditor community affiliations may be
indirectly associated with both outside turnover intentions and self-rated performance, through its positive
relationship with job satisfaction. Those more involved with the broad internal auditing community tend to be more
satisfied with their jobs, and, as a result, are less likely to leave the organization and are more likely to rate their
own performance higher than do others. Apart from satisfaction, those with a stronger belief in the right of internal
auditors to regulate themselves, along with the higher performance evaluations with which this is associated, are
more likely to leave their organizations. This may reflect the greater marketplace opportunities for those who are
stronger advocates of the internal audit function and for those with excellent performance records. A similar
indirect effect for the social obligation dimension was observed through a link to outside turnover through
continuance commitment. Those with stronger beliefs in social obligation apparently are less constrained by
organizational economic incentives and are more likely to leave the organization.
IMPLICATIONS AND LIMITATIONS
Implications
Dierks and Davis (1980) assert that the professionalism of internal auditing will develop from the mental attributes
of individual internal auditors. Although this research does not empirically test all the implications of this
statement, the evidence suggests a much more complex set of associations exist. At least as it can be detected
from a sample of internal auditors today, professionalism is not a panacea for the production of desirable
outcomes for the employee or the employer.

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The lack of overwhelming consequences of professionalism in this study may indicate one of several
circumstances. First, it may represent a weakness of the measures used in this study. Second, it may be evidence
of the inadequacy of the theoretical assumptions that constrained the empirical analysis. The limitations of the
functionalist view of professionalism are laid bare by the demonstration that most hypothesized effects of
professionalism are not significant for the production of valuable organizational outcomes. The attitudes
embraced by the professionalism construct may be more self-serving for members of this occupation than this
theoretical perspective can explicitly recognize. Third, it may be that the different dimensions of professionalism
are more salient in exceptional situations. For example, in the context of critical decisions about or for the
organization, the degree of professionalism of the auditor may come into play. This is consistent with Harrell et
al.'s (1989) findings about the exertion of management pressure on internal auditors. Fourth, it is possible that
internal auditor professionalism could be more fully realized in the future and then will become more uniformly
consequential than the current results indicate.
This article implies that more explicit attention should be paid to the specific dimensions of professionalism within
the internal auditing community. Adherence to the belief that professionalism is a simple and an obvious
behavioral objective may pose opportunity costs. Understanding the more specific contributions of particular
aspects of professionalism may help organizations achieve the important objectives of the internal audit function.
More attention also should be paid to how specific attributes and behaviors can be better designed to influence
specific desired outcomes. In particular, the negative association between experience and supervisor-rated
performance, along with the lack of a significant association between community affiliation and supervisor-rated
performance, suggests the need for a more thorough evaluation of how specialized knowledge, or "expertise," is
acquired. For example, it may be that community affiliation can only influence supervisor-rated performance when
it can be specifically applied to the job tasks. Also, greater insight into the relationship between experience and job
relevant expertise is required. Increased specificity about professionalism also can be useful to the leadership of
this occupation interested in developing standards and training, and advocating the benefits of professionalism to
the rank-and-file. To do less runs the risk of promoting a professionalism that is not a means to an end, but an end
in itself.
While this article has been confined to the nature and consequences of professionalism, future research should
include the study of the antecedents of this construct. Antecedents may have implications for the saliency of
professionalism and the related outcomes. For example, the consequences of professional attitudes may be more
pronounced in organizations that value the standards and work of the profession. Furthermore, the nature of
internal auditing work and the placement of the audit function in the organization may be important contextual
factors. This research has only begun the search for antecedents by examining the possibility that personal
professionalism is the general result of increased work experience and maturation.
This study has several implications for future research on the meaning of professionalism in the internal audit
context. The extent to which internal auditors are enveloped in a professional community and therefore can be
said to suffer "professional depravation" (see Sorensen 1967) in the face of inconsistent organizational conditions
may have been overstated in the literature. The effects shown indicate that internal auditor professionalism is
consistent with organizational objectives. The results of this study provide little basis for the assumption of
pervasive conflict that has been common in the literature (e.g., Pei and Davis 1989). More importantly,
professionalism is a more complex phenomenon than can be captured through the pattern of voluntary extra-
organizational affiliations alone. The present research recognizes a much more complex meaning for
"professionalism," but is still limited in its theoretic perspective (functionalist) and level presumption (individual).
However, within these confines, the continued limitation of professionalism to measures of professional
commitment seems to be unwarranted.
This research also illustrates that enhancements in the conceptualization of outcome variables can prove
important in distinguishing effects. Turnover intentions for internal auditors should differentiate inside and outside
destinations. Likewise, future research should recognize that there are at least two salient perspectives from

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which a performance construct can be measured. This research also supports the existence of two different
reasons for employee commitment, one of which was not previously recognized in the accounting and auditing
literature.
Limitations
This research is limited to the individual level of analysis. As such, it does not allow direct inferences to be made
about whether or not internal auditing is, or should be, considered a profession. Furthermore, it does not further the
debate over the societal implications of the claims to professional status made by this group. A continued parallel
investigation at the societal level of analysis is needed. Nonetheless, by working within the assumptions of the
individual level of the functionalist perspective, and at the individual level, the advantages of an empirical
methodology can produce some relevant evidence for that debate.
Another limitation resides with the use of instrumentation developed with the more established professions as
models. Even within trait based approaches to professionalism, the five factors expected by Hall (1968) may not
be the optimal set to describe internal auditor professionalism. The evidence presented only suggests that the
measure employed is reasonable. As long as individual internal auditors are guided by the established models of
what constitutes professionalism in the formation of their attitudes, it seems reasonable to measure
professionalism using a scale borrowed from similar terrain. Further research is necessary to discover more
specific ways to describe individual professionalism for individuals engaged in internal auditing.
(FOOTNOTES)
1 All items from the instrument are contained in the appendix.
2 In addition to a favorable response rate, this study has a much larger sample than most other studies of internal
auditors. Other studies of internal auditors include Harrell et al. (1989) with 58 participants (no response rate
indicated), Harrell et al. (1986) with 59 subjects (88 percent response rate), and Pei and Davis (1989) with 45
subjects (100 percent response rate). Although Wood et al. (1989) report 518 subjects, they achieved only a 28
percent response rate. Table 1 contains more information about these studies.
3 Conclusions on the reasonableness of construct dimensions were based on various fit statistics (e.g., Goodness
of Fit, Chi-Square per degree of freedom, etc.). More quantitative information about the factor structure of these
variables is available on request from the authors.
4 The five work outcome constructs consisting of more than two items had internal reliabilities, measured by
Cronbach's alpha, between .804 and .921. The two turnover constructs each contained two items and Cronbach's
alpha could not be computed.
5 Regardless of the delineation of the theoretical constructs, two professionalism items (Q10 and Q15 in the
appendix) produced negative Lambda loadings. Since this condition indicates the absence of sufficient correlation
to the measurement of the construct of autonomy, the items were deleted from further analysis. The deleted items,
both of which represent extreme statements of individual professional exclusiveness, may represent substantively
important points of departure from the classic model of professionalism that was developed from occupations
such as medicine and law. However, the statistical evidence could not support the conclusion that these two items
created an independent latent variable. Insofar as quality control and peer review has gained particularly salient
acceptance in auditing, the demise of the personal aspects of the autonomy dimension could have been expected.
Alternatively, the decline of the personal autonomy of any professional may be a reaction to an increasingly
litigious society.
Other interpretations are possible outside the functionalist paradigm. Increased self-regulation also could be
viewed as an attempt to maintain market control free of governmental interference. Also, the shear increased
numbers of individuals in each profession may have created a more elaborate hierarchy, or proletarianization (see
Roslender 1990). requiring increased oversight of professionals by professionals within organizations.
6 Specification searches with more than five professionalism dimensions were also examined. Each iteration
beyond five decreased the relevant model fit statistics. For example, a six-factor model that distinguished a group
and an individual version of autonomy (see note 5) produced an AGFI of .799 and a CSR of 5.83. These are not

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reported in table 3 because they lacked any theoretical rationale.
7 The relative magnitude of the coefficients presented in figure 2 cannot be directly interpreted. Similar to
regression results, coefficients must be divided by their standard errors to determine their significance. Additional
measurement statistics are available from the authors.
8 Unlike the uses of he Chi-square statistic elsewhere, high Chi-square in LISREL indicates a less well-fitting model.
Chi-square measures the difference between model explanation and perfect explanation for these purposes, and
therefore quantifies the consequences of excluding some parameters.
9 The standard measurement of professional commitment involved the substitution of the word "profession" for
the word "organization" in the items of the organizational commitment scale. This tactic, on its face, would
preclude structural independence for the professionalism variable and may have artifactually produced an
association. However, Bline et al. (1991) provides results that suggest that this measurement concern may be
overstated. Nevertheless, the professional commitment construct used in other studies underrepresents the
theoretical complexity of professionalism and fails to articulate the relationship between individuals and their
careers as hey are shaped by the shared concerns of occupational groups.
APPENDIX
Professional Items(1)
Professional Community Affiliation
Q1 I subscribe to, and systematically read, internal auditing journals and other professional publications.
Q6 I regularly attend and participate in meetings of the local chapter of the Institute of Internal Auditors.
Q11 I often engage in the interchange of ideas with internal auditors from other organizations.
Q16 I believe that more internal auditors should support the Institute of Internal Auditors.
Social Obligation
Q2 Internal auditing is essential to the welfare of society.
Q7 The importance of internal auditing is sometimes overstated.
Q12 Not enough people realize how vital internal auditing is.
Q17 Any weakening of the role or independence of internal auditing would be harmful to the public.
Belief in Self-Regulation
Q3 Standards for the professional behavior of internal auditors are not equally applicable to all organizations.
Q8 Internal auditors have no reliable way of judging each other's competence.
Q13 The Institute of Internal Auditors should have the power to enforce standards of conduct for internal auditors.
Q18 One internal auditor is a better judge of another internal auditor than a non-internal supervisor would be.
Dedication to the Profession
Q4 I am gratified when I see the dedication of my fellow internal auditors.
Q9 It is encouraging to see an internal auditor that is idealistic about his or her work.
Q14 It is difficult to be enthusiastic about the kind of work that I do.
Q19 I would stay in internal auditing even if I had to take a slight pay cut in order to do so.
Demands for Autonomy
Q5 Internal auditors ought to be given the opportunity to make decisions about what is to be audited.
Q10 The judgment of an experienced internal auditor should not normally be second-guessed by his or her
supervisor.(2)
Q15 The conclusions made by internal auditors are rightly subject to detailed review by their supervisor.(2)
Q20 Internal audit staff should be allowed to make significant audit decisions without the intervention of those
outside of the department.
Work Outcomes
Affective Organizational Commitment
1. I do not feel a strong sense of belonging to my organization.
2. I do not feel "emotionally attached" to this organization.

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3. This organization has a great deal of personal meaning to me.
4. I do not feel like "part of the family" at this organization.
5. I really feel as if this organization's problems are my own.
6. I could easily become as attached to another organization as I am to this one.
7. I am willing to put a great deal of effort beyond that normally expected in order to help this organization be
successful.
Continuance Organizational Commitment
1. Right now, staying with my organization is a matter of necessity as much as desire.
2. One of the major reasons I continue to work for this organization is that leaving would require considerable
personal sacrifice.
3. I feel I have too few options to consider leaving this organization.
4. An important negative consequence of leaving this organization would be the difficulty in finding another
acceptable job.
5. It would be very hard for me to leave my organization right now, even if I wanted to.
6. Too much in my life would be disrupted if I decided I wanted to leave my organization now.
Job Satisfaction
1. It seems that my friends are more interested in their jobs than I am.
2. I feel fairly well satisfied with my present job.
3. I definitely dislike my work.
4. I feel that I am happier in my work than most other people.
5. Most days I am enthusiastic about my work.
6. I like my job better than the average worker does.
7. I find real enjoyment in my work.
Outside Turnover Intentions
1. I will voluntarily leave this organization within the next three years.
2. I will leave this firm voluntarily sometime within the next six years.
Inside Turnover Intentions
1. Internal auditing will be a good "stepping stone" to better positions for me.
2. I have kept my ears open regarding job opportunities with the organization outside of internal auditing.
Job Performance: Self-Rated
1. I find ways to improve audit procedures.
2. Relative to other auditors at my level whose work I am familiar with, I would rate my work performance near the
top.
3. I make constructive suggestions to my supervisor on how audit work should be done.
4. I am able to get more work done in a given period of time than others.
5. I have received excellent performance evaluations.
6. My performance of my job has earned me the respect of others.
7. I consider maintaining and improving auditee relations to be an important part of my job.
Job Performance: Supervisor-Rated
1. Relative to the other internal auditors at the same level, I would rate this employee's work performance at the
top.
2. This employee makes constructive suggestions about how to improve audit procedures.
3. This employee gets more work done than others in a given period of time.
4. This employee maintains positive working relations with auditees.
5. This employee receives excellent performance evaluations.
1 Item numbers correspond with the question numbers in the section on professionalism in the survey instrument.
2 These items had negative Lamda loadings in the initial analysis of the professionalism construct and were

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deleted for purposes of all final empirical analyses of professionalism and its consequences.
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The authors acknowledge financial support from Arthur Andersen &Co., the Greater Cleveland/Akron Chapter of the
Institute of Internal Auditors, and a Wasmer Summer Research Grant from John Carroll University. The authors
thank the Directors of Internal Audit and the internal audit staffs of the 13 organizations included in the study for
their participation. The authors also thank the participants in the Case Western Reserve Department of
Accountancy Research Colloquium, Ken Eason, and three anonymous reviewers for their invaluable comments on
earlier versions of this paper. An earlier version of this paper was awarded second place in the 1992 national

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research competition sponsored by the Institute of Internal Auditors.
Lawrence P. Kalbers is Assistant Professor at John Carroll University, and Timothy J. Fogarty is Assistant
Professor at Case Western Reserve University.

DETAILS

Subject: Theory; Studies; Statistical analysis; Professionals; Internal auditing

Location: US

Publication title: Auditing; Sarasota

Volume: 14

Issue: 1

Pages: 64

Publication year: 1995

Publication date: Spring 1995

Publisher: American Accounting Association

Place of publication: Sarasota

Country of publication: United States, Sarasota

Publication subject: Business And Economics--Accounting

ISSN: 02780380

Sourcetype: Scholarly Journals

Language of publication: English

Document type: PERIODICAL

Accession number: 00517286

ProQuest document ID: 216737642

Document URL: https://search.proquest.com/docview/216737642?accountid=45753

Copyright: Copyright American Accounting Association Spring 1995

Last updated: 2014-05-22

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