Identifying the Factors Affecting Professional Turnover Intention among the Auditors

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 5، شماره 3 - شماره پیاپی 16، پاییز 2021، صفحه 83-106   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.40754

نویسندگان

Kianoosh Ganji؛ Mohammad Arabmazar Yazdi^*

Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

چکیده

Professional turnover is a primary concern for the audit profession, as reported in many recent professional reports. Also, based on the official reports by Iranian authorities in 2019, the average retention period for Iranian auditors was 571 days which is too low compared to global statistics. Therefore, this study aims to identify the factors affecting professional turnover intention. In line with this goal, this research has been done using a qualitative meta-synthesis approach. The present study's data collection tools and information are past documents in this field, including 70 articles. The method of data analysis is based on open coding. The results indicate that the factors affecting professional turnover intention can be classified into seven general categories: individual factors, occupational factors, occupational and organizational attitudes, intra-organizational links, organizational climate, characteristics of audit firms and characteristics of the profession. In the end, based on the research findings, possible suggestions are given.

کلیدواژه‌ها

Audit Profession؛ Turnover Intention؛ Employees Withdrawal؛ Meta-Synthesis

مراجع