Turnover factors of auditors in big six and non-big six firms
This research presents the findings of a survey which looked at the impact of the factors influencing intended turnover of auditors, as well as the differences in responses between a Big 6 auditor and a non-Big 6 auditor. The questionnaire, which was sent in August 1993 to 240 auditors in both Bi...
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2015
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/63721 |
| _version_ | 1826116331134517248 |
|---|---|
| author | Sim, Mui Gek Lee, Mun Keat Poo, Cheng Soon |
| author2 | Susan Teo Pin Pin |
| author_facet | Susan Teo Pin Pin Sim, Mui Gek Lee, Mun Keat Poo, Cheng Soon |
| author_sort | Sim, Mui Gek |
| collection | NTU |
| description | This research presents the findings of a survey which looked at the impact of the
factors influencing intended turnover of auditors, as well as the differences in responses
between a Big 6 auditor and a non-Big 6 auditor. The questionnaire, which was sent in
August 1993 to 240 auditors in both Big 6 and non-Big 6 firms, had a response rate of 39%
and 68% for the Big 6 and non-Big 6 auditors respectively.
Results of the study showed that there are indeed different factors affecting staff
turnover for Big 6 and non-Big 6 firms. For the Big 6 auditors, they were primarily
dissatisfied with the amount of overtime they had to do. They were also not happy with the
effect of the overtime work on their social lives. For the non-Big 6 auditors, they were
generally not satisfied with their promotion opportunities and working environment. They
were also more inclined to think of leaving the firm when they are frustrated with their work.
Apart from these differences, both groups of auditors generally agree that auditing does
have its 'plus' points in that they have friendly auditees, audit is not boring, and the rules and
regulations are satisfactory. |
| first_indexed | 2024-10-01T04:09:35Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/63721 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T04:09:35Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | ntu-10356/637212023-05-19T05:44:58Z Turnover factors of auditors in big six and non-big six firms Sim, Mui Gek Lee, Mun Keat Poo, Cheng Soon Susan Teo Pin Pin Nanyang Business School DRNTU::Business::Auditing::Auditors This research presents the findings of a survey which looked at the impact of the factors influencing intended turnover of auditors, as well as the differences in responses between a Big 6 auditor and a non-Big 6 auditor. The questionnaire, which was sent in August 1993 to 240 auditors in both Big 6 and non-Big 6 firms, had a response rate of 39% and 68% for the Big 6 and non-Big 6 auditors respectively. Results of the study showed that there are indeed different factors affecting staff turnover for Big 6 and non-Big 6 firms. For the Big 6 auditors, they were primarily dissatisfied with the amount of overtime they had to do. They were also not happy with the effect of the overtime work on their social lives. For the non-Big 6 auditors, they were generally not satisfied with their promotion opportunities and working environment. They were also more inclined to think of leaving the firm when they are frustrated with their work. Apart from these differences, both groups of auditors generally agree that auditing does have its 'plus' points in that they have friendly auditees, audit is not boring, and the rules and regulations are satisfactory. ACCOUNTANCY 2015-05-18T07:52:14Z 2015-05-18T07:52:14Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/63721 en Nanyang Technological University 71 p. application/pdf |
| spellingShingle | DRNTU::Business::Auditing::Auditors Sim, Mui Gek Lee, Mun Keat Poo, Cheng Soon Turnover factors of auditors in big six and non-big six firms |
| title | Turnover factors of auditors in big six and non-big six firms |
| title_full | Turnover factors of auditors in big six and non-big six firms |
| title_fullStr | Turnover factors of auditors in big six and non-big six firms |
| title_full_unstemmed | Turnover factors of auditors in big six and non-big six firms |
| title_short | Turnover factors of auditors in big six and non-big six firms |
| title_sort | turnover factors of auditors in big six and non big six firms |
| topic | DRNTU::Business::Auditing::Auditors |
| url | http://hdl.handle.net/10356/63721 |
| work_keys_str_mv | AT simmuigek turnoverfactorsofauditorsinbigsixandnonbigsixfirms AT leemunkeat turnoverfactorsofauditorsinbigsixandnonbigsixfirms AT poochengsoon turnoverfactorsofauditorsinbigsixandnonbigsixfirms |