Identifying the Factors Affecting Professional Turnover Intention among the Auditors
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. The...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2021-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_40754_5a369dbba1590dc9b348799aaa4d9319.pdf |
| _version_ | 1811256810243358720 |
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| author | Kianoosh Ganji Mohammad Arabmazar Yazdi |
| author_facet | Kianoosh Ganji Mohammad Arabmazar Yazdi |
| author_sort | Kianoosh Ganji |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T17:46:55Z |
| format | Article |
| id | doaj.art-3521ccb8881940238246f101792b95e1 |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-04-12T17:46:55Z |
| publishDate | 2021-08-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-3521ccb8881940238246f101792b95e12022-12-22T03:22:36ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-08-01538310610.22067/ijaaf.2021.4075440754Identifying the Factors Affecting Professional Turnover Intention among the AuditorsKianoosh Ganji0Mohammad Arabmazar Yazdi1Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, IranDepartment of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, IranProfessional 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.https://ijaaf.um.ac.ir/article_40754_5a369dbba1590dc9b348799aaa4d9319.pdfaudit professionturnover intentionemployees withdrawalmeta-synthesis |
| spellingShingle | Kianoosh Ganji Mohammad Arabmazar Yazdi Identifying the Factors Affecting Professional Turnover Intention among the Auditors Iranian Journal of Accounting, Auditing & Finance audit profession turnover intention employees withdrawal meta-synthesis |
| title | Identifying the Factors Affecting Professional Turnover Intention among the Auditors |
| title_full | Identifying the Factors Affecting Professional Turnover Intention among the Auditors |
| title_fullStr | Identifying the Factors Affecting Professional Turnover Intention among the Auditors |
| title_full_unstemmed | Identifying the Factors Affecting Professional Turnover Intention among the Auditors |
| title_short | Identifying the Factors Affecting Professional Turnover Intention among the Auditors |
| title_sort | identifying the factors affecting professional turnover intention among the auditors |
| topic | audit profession turnover intention employees withdrawal meta-synthesis |
| url | https://ijaaf.um.ac.ir/article_40754_5a369dbba1590dc9b348799aaa4d9319.pdf |
| work_keys_str_mv | AT kianooshganji identifyingthefactorsaffectingprofessionalturnoverintentionamongtheauditors AT mohammadarabmazaryazdi identifyingthefactorsaffectingprofessionalturnoverintentionamongtheauditors |