Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam
The research aims to determine the factors that explain auditor’s decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new determinant(s...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2110644 |
| _version_ | 1798039955220463616 |
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| author | Quoc Thuan Pham Thi Giang Tan Tran Thi Ngoc Bich Pham Luan Ta |
| author_facet | Quoc Thuan Pham Thi Giang Tan Tran Thi Ngoc Bich Pham Luan Ta |
| author_sort | Quoc Thuan Pham |
| collection | DOAJ |
| description | The research aims to determine the factors that explain auditor’s decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new determinant(s) of auditor turnover in the Vietnam environment. The focus group indicates a new factor—the pressure of holding the Professional Certificate (CPA certificate)—that likely increases auditor turnover. A quantitative study is then conducted using survey method with a sample of 197 responses from current and former audit staff working for Vietnamese audit firms. We find that the perceptions of the profession, work conditions, work environment, and professional certificate pressure are associated with decisions to leave the audit profession. More importantly, professional certificate pressure—the emergent determinant—is the most influencing factor of auditor turnover. Some practical implications for policy makers to retain experienced and competent audit staff are also proposed. |
| first_indexed | 2024-04-11T22:00:50Z |
| format | Article |
| id | doaj.art-de9c00527a9d4cf3951a0d6cdc9155c9 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-04-11T22:00:50Z |
| publishDate | 2022-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-de9c00527a9d4cf3951a0d6cdc9155c92022-12-22T04:00:56ZengTaylor & Francis GroupCogent Business & Management2331-19752022-12-019110.1080/23311975.2022.2110644Work pressure, job satisfaction and auditor turnover: Evidence from VietnamQuoc Thuan Pham0Thi Giang Tan Tran1Thi Ngoc Bich Pham2Luan Ta3Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, VietnamSchool of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, VietnamSchool of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, VietnamSchool of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, VietnamThe research aims to determine the factors that explain auditor’s decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new determinant(s) of auditor turnover in the Vietnam environment. The focus group indicates a new factor—the pressure of holding the Professional Certificate (CPA certificate)—that likely increases auditor turnover. A quantitative study is then conducted using survey method with a sample of 197 responses from current and former audit staff working for Vietnamese audit firms. We find that the perceptions of the profession, work conditions, work environment, and professional certificate pressure are associated with decisions to leave the audit profession. More importantly, professional certificate pressure—the emergent determinant—is the most influencing factor of auditor turnover. Some practical implications for policy makers to retain experienced and competent audit staff are also proposed.https://www.tandfonline.com/doi/10.1080/23311975.2022.2110644auditor turnoverperceptions of the professionwork conditionswork environmentprofessional certificate pressure |
| spellingShingle | Quoc Thuan Pham Thi Giang Tan Tran Thi Ngoc Bich Pham Luan Ta Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam Cogent Business & Management auditor turnover perceptions of the profession work conditions work environment professional certificate pressure |
| title | Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam |
| title_full | Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam |
| title_fullStr | Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam |
| title_full_unstemmed | Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam |
| title_short | Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam |
| title_sort | work pressure job satisfaction and auditor turnover evidence from vietnam |
| topic | auditor turnover perceptions of the profession work conditions work environment professional certificate pressure |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2110644 |
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