The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention

Herda, David N.; Lavelle, James J.

doi:10.2308/acch-50181

Cited by 119 publications

(106 citation statements)

References 68 publications

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“…(Kim et al, 1996) Compensational justice Gaertner (1999); Herda & Lavelle (2012);Furnham et al (2005); Kim et al (1996) I experience/experienced my wage to be reasonable in comparison to my performance.…”

Section: Variablesmentioning

confidence: 99%

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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: Variablesmentioning

confidence: 99%

“…Prior studies have mainly focused on job satisfaction as a determinant of auditors' intention to leave the audit profession (e.g. Dole and Schroeder, 2001;Parker and Kohlmeyer, 2005;Chan et al, 2008;Hall and Smith, 2009;Herda and Lavelle, 2012;Nouri and Parker, 2013). However, even though employee turnover (e.g.…”

Section: Introductionmentioning

confidence: 99%

Exploring audit assistants’ decision to leave the audit profession

Gertsson

Sylvander

Broberg

et al. 2017

MAJ

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“…They find that role stress and burnout have negative consequences, which can be mitigated to some extent by a healthy lifestyle. Herda and Lavelle (2012) examine the relation of organizational fairness with burnout and turnover intentions, finding that greater fairness is associated with a lower incidence of burnout and with reduced intention to leave the firm. 7 The authors point to the importance of organizational fairness in creating a better work environment.…”

Section: Selected Recent Researchmentioning

confidence: 99%

The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements

Hermanson

Houston

Stefaniak

et al. 2016

Current Issues in Auditing

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SUMMARY: This study examines the work environment in the audit division of large public accounting firms. Based on 18 semi-structured interviews (eight partners and ten staff auditors currently or recently employed by large public accounting firms), we find that the interviewees cite several positive aspects of auditing careers including the people, intellectual stimulation, challenge, and responsibility. However, they also cite significant negatives, including PCAOB regulation, stress, and hours. None of the staff interviewees plans to stay in public accounting long term, and while all of the partners would recommend public accounting to others, most focused only on public accounting as a place to start a career. The findings raise a number of concerns regarding the profession's ability to sustain the quality of its human capital, especially since there are no signs of a radically improved work environment in public accounting that may appeal to Millennials. We conclude by discussing possible improvements in the public accounting work environment that would address the issues raised in the interviews.

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“…A summary of the management control system-firm sustainability relationship is shown in Figure 2. In this study, the goodness-offit of the models, including the goodness-of-fit index (GFI), the comparative fit index (CFI), the incremental fit index (IFI), and the root mean square error of approximation (RMSEA) are considered (Herda & Lavelle, 2012). This study shows that the initial test of the measurement model resulted in a good fit with the data (CFI = 0.96; GFI = 0.95; IFI = 0.93; RMSEA = 0.04).…”

Section: Methodsmentioning

confidence: 99%