Dynamics of Interorganizational Attachments: Auditor-Client Relationships

We used the techniques of event-history analysis to examine empirically the duration of dyadic interorganizational attachments through a study of auditor-client relationships. These attachments were found to have positive duration dependence. In the early stages of these attachments the rate at whic...

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Bibliographic Details
Published in:Administrative science quarterly 1988-09, Vol.33 (3), p.345-369
Main Authors: Levinthal, Daniel A., Fichman, Mark
Format: Article
Language:English
Subjects:
Accounts receivable
Administration
Auditor
Business audits
Business structures
Dynamics
Financial audits
Financial statements
Management audits
Modeling
Organization
Qualified opinion reports
Time dependence
Variable coefficients
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Summary:We used the techniques of event-history analysis to examine empirically the duration of dyadic interorganizational attachments through a study of auditor-client relationships. These attachments were found to have positive duration dependence. In the early stages of these attachments the rate at which these interorganizational relationships ended increased with time. After this early "honeymoon" period, the rate at which relationships ended decreased with time, consistent with notions that assets specific to the relationship develop over time. Furthermore, we found that relationships in which the task was more complex tended to be of longer duration.
ISSN:0001-8392
DOI:10.2307/2392713