Professional Auditing Research

Professional Auditing Research

Decoding the departure of auditors: analysis of factors affecting the willingness to leave the auditing profession

Document Type : Original Article

Authors
Mohammadreza Mehrabanpour 1
Saeed Ghasemi 2
1 Assistant Professor, Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Iran
2 PhD student, Department of Accounting, Faculty of Management and Accounting, Kish Tehran International Campus University, Kish, Iran.
10.22034/jpar.2024.2025673.1307
Abstract
One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of this research is to investigate the factors affecting auditors' exit from the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 2022 and 2023 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software became a developed model consisting of three categories of factors: micro, medium and macro. The results obtained from the research showed that 64 factors cause auditors to leave the auditing profession The most important factors are audit fees, job burnout, alternative job opportunities for employees, lack of patience of employees for job promotion. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.
Keywords
audit
exit of auditors
foundational data theory

Subjects

ابوالمعالی، خدیجه. (۱۳۹۱). پژوهش کیفی از نظریه تا عمل تهران، نشرعلم.
اسکندری، مهدی؛ احدی سرکانی، سید یوسف؛ حسینی، سیده عاطفه.(1402). ارزیابی زمینه های آسیب پذیری تیمهای حسابرسی براساس محرکها و پیامدهای محوری آن در بستر مصادیق حرفه ای. پژوهش های حرفه ای حسابرسی، سال چهارم، شماره چهاردهم، بهار 1403، صص 88-117.
روحی، علی؛ ایمان زاده، پیمان. (1388). بررسی دلایل تغییر حسابرسان در شرکت­های پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه پژوهش‌های حسابداری مالی و حسابرسی، دوره 1، شماره 4، ص 185-198.
سینجر، مارک ج. (1378). تحقیق بررسی رابطه بین اثربخشی ارتباطات سازمانی و منابع قدرت مدیران. مدیریت منابع انسانی، چ اول، تهران: انتشارات مرکز آموزش مدیریت دولتی.
عموزاد مهدیرجی، شهرام؛ تاری وردی، یدالله؛ رجبی، روح الله. (1402). بررسی عوامل موثر بر تمایل به خروج از حرفه حسابرسی. بررسی های حسابداری و حسابرسی، 30(1): 76-55.
گنجی، کیانوش؛ عرب مازاریزدی، محمد؛ هشی، عباس؛ اثنی عشری، حمیده. (1400). شناسایی و مفهم پردازی عوامل مؤثر بر تمایل خروج حسابرسان از حرفه حسابرسی، پیشرفت­های حسابداری، دوره 13، شماره2.
لشگری، زهرا؛ حق شناس کاشانی، فریده؛ عسگری زیارتی، محسن. (1390). رابطه استخدام مدیران و کارکنان امور مالی از کارکنان سابق مؤسسات حسابرسی با گزارش­های حسابرسی، فصلنامه پژوهش­های حسابداری مالی و حسابرسی، دوره 3، شماره 10، ص 71-90.
مرادی، مهدی؛ لاری دشت بیاض، محمود؛ خاکساری، نادر؛ مرندی، زکیه.(1395). رابطه بین اخلاق، رضایت شغلی و تعهدسازمانی با ترک خدمت حسابرسان، اولین همایش ملی حسابرسی و نظارت مالی ایران، مشهد، ایران.
مومنی، سهیل؛ پورزمانی، زهرا .(1401). تأثیر تفکر انتقادی وجودی، تولید معنای شخصی، آگاهی متعالی و بسط خودآگاهی حسابرسان بر تکوین نظریه سرمایه فکری در حرفه حسابرسی. پژوهش های حسابرسی حرفه ای ، سال سوم، شماره نهم، زمستان 1401، صص 120-145.
میرسپاسی، ناصر؛ حسن‌زاده، حسن؛ فقیهی، ابوالحسن. (1364). ارائه مدل نظام جذب، تأمین و تعدیل منابع انسانی کارآفرین محور در سازمان‌های دولتی ایران. نشریه علمی وزارت علوم، دوره 14، شماره 52، ص112-129.
وقفی، سید حسام؛ کامران راد، صدیقه؛ برسلانی، سکینه. (1401). تأثیر تخفیف حق الزحمه حسابرسی بر جبران آن و کیفیت مطالعات حسابداری با تأکید بر نقش تخصص حسابرس. پژوهش های حسابرسی حرفه ای ، سال سوم، شماره نهم، زمستان 1401، صص 44-70 .
Abul Ma'ali, Kh. (2012). Qualitative research from theory to practice, Tehran, Nashralam. (in Perian)
Amouzad Mehdirji, S., Tari Verdi, Y., Rajabi, G. (2023). Investigating factors affecting the desire to leave the auditing profession. Accounting and Auditing Reviews, 30(1): 55-76. (in Perian)
Bullen, M., & Flamholtz, E. (1985), “A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firm”, Accounting, Organizations and Society, 10 (3), 287-302.
Chan, C., Monroe, G., Nj, J. & Tan, R. (2008), “Effect of employee support on junior accountants’ job attitudes and intention to quit”, Australian Accounting Review, 18(2), 149-160.
Chi, W., Hughen, L., Lin, C. J., & Lisic, L. L. (2013). Determinants of audit staff turnover: Evidence from Taiwan. International Journal of Auditing, 17(1), 100-112.
Chung, J., J. Cohen, & G. S. Monroe. (2015). The effect of moods on auditors’ inventory valuation decisions. Auditing: A Journal of Practice & Theory, 27 (2), 137–159.
Collins, K. M., & Killough, L. N. (1992). An empirical examination of stress in public accounting. Accounting, Organizations and Society, 17(6), 535-547
Dole, C., & Schroeder, R. G. (2001). The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants. Managerial Auditing Journal, 16(4), 234–245.
Ganji, K., Arab Mazarizdi, M., Heshi, A., & Ezni Ashari, H. (2021). Identifying and understanding the factors affecting auditors' desire to leave the auditing profession, Accounting Advances, 13(2). (in Perian)
Greenhaus, J. H., Collins, K. M., Singh, R., & Parasuraman, S. (1997). Work and family influences on departure from public accounting. Journal of Vocational Behavior, 50(2), 249–270.
Hendricks, L. (2002). How important is human capital for development? Evidence from immigrant earnings. American Economic Review, 92(1), 198-219.
Hiltebeitel, K. M., & Leauby, B. A. (2001). Migratory patterns of entry-level accountants. The CPA Journal, 71(4), 54-56.
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational stress: Studies in role conflict and ambiguity. John Wiley.
Kirschenbaum, A., & Weisberg, J. (1990). Predicting worker turnover: An assessment of intent Electronic copy available at: https://ssrn.com/abstract=2954582 38 on actual separations. Human Relations, 43(9), 829-847
Knechel, W. R., Mao, J., Qi, B., & Zhuang, Z. (2021). Is there a brain drain
in auditing? The determinants and consequences of auditors' leaving public accounting. Contemporary Accounting Research, 38(4), 2461-2495.
Larkin, J. M. (1999). “The Ability of Internal Auditors to Identify Ethical Dilemmas”. Journal of Business Ethics, 23(4), 401-409.
Lashgari, Z., Kashani, F., & Asgari Ziarati, M. (2011). The relationship between hiring managers and financial staff from former employees of audit institutions with audit reports, Financial Accounting and Audit Research Quarterly, 3(10), 71-90. (in Perian)
Lennox, C. S., & Wu, X. (2018). A review of the literature on audit partners. Accounting, Horizons, 32(2), 1-35.
Mirsepasi, N., Hasanzadeh, H., Faghihi, A. (1985). Presenting the model of recruiting, supplying and adjusting entrepreneurial-oriented human resources in Iran’s government organizations. Scientific journal o the ministry of science, 14(52): 112-129.
Moradi, M., Lari Dasht Beyaz, M., Khaksari, N., & Marandi, Z. (2015). The relationship between ethics, job satisfaction and organizational commitment with auditors leaving the service, the first national conference on auditing and financial supervision of Iran, Mashhad, Iran. (in Perian)
Nouri, H., & Parker, R. J. (2013). Career growth opportunities and employee turnover intentions in public accounting firms. British Accounting Review, 45(2), 138–148.
Nouri, H., & Parker, R. J. (2020). Turnover in public accounting firms: a literature review. Managerial Auditing Journal, 35(2), 294–321.
Omar, N. & Ahmad, Z. (2014). The Relationship among Ethical Climate, Job Satisfaction, Organizational Commitment, and External Auditor's Turnover Intention. Journal of Modern Accounting and Auditing, 10(2), 1-28.
Parker, R. & Kohlmeyer, J. (2005), “Organizational justice and turnover in public accounting firms: a research note”, Accounting, Organizations and Society,  30(4), 357-369.
Rouhi, A., & Imanzadeh, P. (2009). Examining the reasons for changing auditors in companies admitted to the Tehran Stock Exchange, Financial Accounting and Audit Research Quarterly, 1(4), 185-198. (in Perian)
Sheeran, P. (2002), “Intention-behavior relations: a conceptual and empirical review”, European Review of Social Psychology, 12(1), 1-36.
Sinjer, M.J. (1999). Research investigating the relationship between the effectivenss of organizational communication and the power sources of managers. Human resources management, Tehran: public administration education center publications.
Smith, D., & Hall, M. (2008). An empirical examination of a three‐ component model of professional commitment among public accountants. Behavioral Research in Accounting, 20(1), 75-92
Sweeney, B. & Boyle, B. (2005), “Supervisory Actions, Job Satisfaction and Turnover Intentions of Irish Trainee Accountants”, The Irish Accounting eview. Published research articles, 12(2), 47-73.
Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants' job burnout. Behavioral Research in Accounting, 14(1), 223-245.