Identifying the Factors Affecting Professional Turnover Intention among the Auditors
- سال انتشار: 1400
- محل انتشار: مجله حسابداری ، حسابرسی و امور مالی ایران، دوره: 5، شماره: 3
- کد COI اختصاصی: JR_IJAAF-5-3_006
- زبان مقاله: انگلیسی
- تعداد مشاهده: 292
نویسندگان
Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
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 ۲۰۱۹, the average retention period for Iranian auditors was ۵۷۱ 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 ۷۰ 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.کلیدواژه ها
Audit profession, Turnover Intention, Employees withdrawal, Meta-synthesisاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.