David Herda, assistant professor of accounting, co-wrote the manuscript, “Auditor Commitment to Privately-Held Clients and Its Effects on Value-Added Audit Service,” which was accepted for publication in Auditing: A Journal of Practice & Theory.

Herda’s study examines auditor commitment to clients and how it affects the level of value-added audit service provided to them. His results “highlight the important role that perceptions of client fairness play in engendering social exchange relationships between individual auditors and clients.” His results also show higher quality relationships lead to higher levels of service. 

NDSU is recognized as one of the nation's top 108 public and private universities by the Carnegie Commission on Higher Education.