Determinants of Audit Staff Turnover: Evidence from Taiwan

Chi, Wuchun; Hughen, Linda; Lin, Chien‐Heng; Lisic, Ling Lei

doi:10.1111/j.1099-1123.2012.00459.x

Cited by 33 publications

(54 citation statements)

References 25 publications

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“…(Philips & Crain, 1996) Stress Chi et al (2013);Law (2010); Kim et al (1996) The work as an audit assistant involves/involved a high degree of stress. "A job that leaves a lot of time for other things in your life" (Twenge et al, 2010); "Balance -a job that allows me to lead a balanced life."…”

Section: Work Conditionsmentioning

confidence: 99%

“…However, if too many audit assistants leave the profession, it could result in reduced expertise in the audit teams and be a potential threat to audit quality (cf. Hall and Smith, 2009;Chi et al, 2013) and perceived audit quality (cf. Svanström and Sundgren, 2012;Öhman, et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

“…Larkin, et al, 1999;Armstrong, 2006;Chi et al, 2013), which refers to the ability of a job to fulfil the desires, expectations, needs, or demands of an employee (Larkin et el., 1999). Prior studies have mainly focused on job satisfaction as a determinant of auditors' intention to leave the audit profession (e.g.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Exploring audit assistants’ decision to leave the audit profession

Gertsson

Sylvander

Broberg

et al. 2017

MAJ

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The order of the authors reflects their contribution. The authors are thankful to the current (at the time of the study) and former audit assistants who answered the survey, to the participants in the 39th EAA Annual Congress for their valuable comments on an earlier version of this paper and to the two anonymous reviewers for their valuable comments. 2 AbstractPurpose -The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the auditing profession.Design/methodology/approach -To explore the association between determinants of job satisfaction and decisions to leave, a survey was developed based on a literature review of determinants of job satisfaction. The survey was sent to both current and former Swedish audit assistants. The subsequent analysis was based on 231 complete surveys, of which 78 were from former audit assistants.Findings -The main finding of this study is that there is a negative association between the choice to leave the profession and audit assistants' perceptions of the profession and between the choice to leave and work-life balance. Another finding was that met expectations and Big 4 were found to be positively associated with career change.Originality/value -By approaching both current and former audit assistants, this study contributes to the literature on audit employee turnover by exploring determinants of actual career change, rather than turnover intentions. It also contributes by identifying and testing a variable not previously used as a determinant of job satisfaction; perceptions of the audit profession.

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Section: Work Conditionsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Exploring audit assistants’ decision to leave the audit profession

Gertsson

Sylvander

Broberg

et al. 2017

MAJ

View full text Add to dashboard Cite

show abstract

“…Auditor's gender effect has always attracted accounting scholars, and female auditors are assumed to be more conservative and risk than male counters. Auditors go through the same process to earn the title and there are different studies focusing on the gender-related issue, such as discrimination (Chi et al, 2013;Dalton et al, 2014;Tietz & State, 2007) and risk-aversion (Breesch & Branson, 2009;Ittonen et al, 2013;Peni & Vähämaa, 2010). H40: Auditor's gender does not affect earnings management via accruals.…”

Section: H2c0: Disclaimer Of Opinion Does Not Signal Earnings Managemmentioning

confidence: 99%

“…Gender discrimination exists in accounting textbooks via the homework items, pictures, and stories (Tietz & State, 2007). Female auditors' tenure in the accounting firm, performance ratings and depend on their academic background (Chi, Hughen, Lin, & Lisic, 2013). Accounting firms' partner gender composition and ethical climates reduce gender discrimination in the firm (Dalton, Cohen, Harp, & McMillan, 2014).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index

Can¹

2019

berj

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This research aims to reveal whether independent auditor's (as the real person and the legal entity) qualifications (audit firm size, audit opinion, audit gender, audit firm specialization, audit firm rotation, geographical difference) have any effect on earnings management via discretionary accruals and real activities manipulations by using a panel data regression analyses of 162 units over 5 years (2011-2015). According to the results, independent auditor qualifications (audit firm and engagement partner) has no impact on the real activities manipulation. The results show that an independent audit by Big-4 firms has a decreasing effect on discretionary accruals. Earnings management via discretionary accruals increases when the local audit firms conduct the audit. The audit firms with diversified expertise decrease the earnings management via accruals. The results also confirm that disclaimer of opinion signals an increase in the discretionary accruals in Borsa İstanbul.

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Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention

Tormo-Carbó,

Mardawi,

Seguí-Mas

2024

J Bus Ethics

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Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover.

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Determinants of Audit Staff Turnover: Evidence from Taiwan

Cited by 33 publications

References 25 publications

Exploring audit assistants’ decision to leave the audit profession

Exploring audit assistants’ decision to leave the audit profession

The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index

Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention

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