Purpose Prior literature on talent management (TM) in the audit setting has suggested several practices that may affect auditors’ performance. However, the study is limited in terms of a measurable set of comprehensive constructs of TM in the audit setting, as well as the impact of comprehensive TM constructs on auditors’ performance. Thus, the purpose of this study is to examine TM practices perceived to be important by auditors for auditors’ performance. Design/methodology/approach Data were obtained from 307 survey questionnaires received from auditors of large- as well as small- and medium-sized firms. Findings The study respondents perceived TM attributes related to supervision and review practices as the most vital for auditors’ performance. This category was followed by attributes related to ethics management practices along with training and development. The findings reveal that respondents generally perceived lower significance for attributes pertaining to work–life balance (WLB) and establishing a TM policy for auditors’ performance. While both top management and staff members of audit firms regarded WLB and establishing a TM policy to be of lower significance, top management placed greater importance on attributes related to ethics management, while staff perceived training and development attributes to be more critical. Originality/value This study examined a comprehensive set of TM practices (establishing a TM policy, recruitment, ethics management, training and development, supervision and review, remuneration, WLB and succession planning) and assessed the perceptions of audit practitioners on the significance of these practices on auditors’ performance.

Contribution/Originality: This study is one of very few studies to have investigated the attributes of audit quality and talent management practices directly from practitioners of the external audit profession through a comprehensive review of audit quality reports published by audit firms and interviews with audit practitioners & regulators of the profession.

Research aim: Recent occurrences of accounting failures have raised concerns over the quality of auditors’ performance. While there have been numerous studies on audit quality, there are limited research on what attributes constitute proper auditors’ performance. Thus, the objective of this study is to examine auditors’ performance attributes perceived to be important to achieve audit quality by auditors in practice. Design/ Methodology/ Approach: Data were obtained from 307 survey questionnaires received from auditors of large firms, small and medium-sized firms, and sole proprietors. Research finding: The study respondents perceived auditors’ performance related to competencies to perform the audit effectively and performing the audit in accordance with standards and regulations as the most significant attributes. These two key attributes were significant regardless of the types of audits performed (i.e. PLC or SME) and the position of the auditor (management or staff levels). On the other hand, attribute relating to providing individualised attention to clients was perceived to be of the lowest importance to the respondents. Theoretical contribution/ Originality: This study examined various behavioural and individual attributes for proper auditors’ performance, which enhances the literature on audit quality. Practitioner/ Policy implication: Key attributes and behaviours for auditors’ performance can be used by researchers and audit practitioners to set their performance benchmark and also used to assess any shortcomings. Research limitation: The respondents were mainly auditors of small and medium-sized firms and sole proprietors.