Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Exploring audit assistants decision to leave the audit profession
Kristianstad University, Sweden.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Kristianstad University, Sweden.ORCID iD: 0000-0002-8417-1469
Kristianstad University, Sweden.
2017 (English)In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 32, no 9, p. 879-898Article in journal (Refereed) Published
Abstract [en]

Purpose - 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 audit 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 thatmet expectations and Big 4were 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, namely, perceptions of the audit profession.

Place, publisher, year, edition, pages
EMERALD GROUP PUBLISHING LTD , 2017. Vol. 32, no 9, p. 879-898
Keywords [en]
Job satisfaction; Employee turnover; Audit assistants; Audit profession; Career change; Perceptions of the profession
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-143383DOI: 10.1108/MAJ-05-2016-1381ISI: 000415625100003OAI: oai:DiVA.org:liu-143383DiVA, id: diva2:1162719
Available from: 2017-12-05 Created: 2017-12-05 Last updated: 2018-01-05

Open Access in DiVA

fulltext(358 kB)52 downloads
File information
File name FULLTEXT01.pdfFile size 358 kBChecksum SHA-512
856965fce9645ac01fb85e27f4ad160f26bcd03f1c42a113b8024ace4b9b3989e6664447f00881c2f80a16c3847608c6dd45b2608e4d4dc40bee8af1d75deb67
Type fulltextMimetype application/pdf

Other links

Publisher's full text

Search in DiVA

By author/editor
Sylvander, JohannaBroberg, Pernilla
By organisation
Business AdministrationFaculty of Arts and Sciences
In the same journal
Managerial Auditing Journal
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 52 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 80 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf