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Understanding Auditors’ Voluntary Turnover Through the Lens of
Job Satisfaction
Nurul Nadhirah Mahmud, *Nur Aini Deraman
Faculty of Accountancy, University Technology MARA, Cawangan Selangor, Kampus Puncak Alam,
Selangor, Malaysia
*
Corresponding Author
DOI: https://dx.doi.org/10.47772/IJRISS.2025.910000530
Received: 02 November 2025; Accepted: 08 November 2025; Published: 18 November 2025
ABSTRACT
In the public accounting industry, the increasing trend of auditors leaving their jobs has become a serious
concern, as it can negatively affect audit firms’ performance and client retention. A study by Knechel et al.
(2021) found that audit firms are likely to lose clients when auditors resign. Consequently, understanding the
reasons behind auditors’ voluntary turnover has attracted growing attention from researchers, industry
practitioners, and policymakers. This paper presents a narrative literature review examining how job
satisfaction influences voluntary turnover among auditors. Fifty (50) peer-reviewed studies were systematically
identified from databases such as Web of Science, Emerald Insight, ScienceDirect, ResearchGate and Google
Scholars. Three major themes emerged from the synthesis: perceptions of the profession, work conditions, and
work environment. The findings highlight that perceptions of the profession, work conditions, and work
environment affect job satisfaction, hence auditor turnover. A conceptual framework is proposed to illustrate
the relationship between these factors, job satisfaction, and voluntary turnover. The review concludes by
suggesting practical recommendations for audit firms and future research directions to address turnover in the
auditing profession.
Keywords: Auditor Turnover, Voluntary Turnover, Job Satisfaction, Work Conditions, Work Environment,
Perceptions of the Profession, Work-life Balance
INTRODUCTION
One of the consulting services firm’s most valuable assets is the auditors. In the public accounting industry, the
increasing trend of auditors quitting their jobs has become a serious problem that may have a negative impact
on audit firm’s performance as well as the caliber of audits they perform. When auditors frequently leave due
to work-related stress and insufficient job satisfaction, it can weaken the consistency and effectiveness of
audits, potentially leading to errors or overlooked details in financial reports. Regular staff changes can also
cause problems for the team where it can increase costs related to hiring and training new auditors which may
lead to loss of valuable expertise. As a result, auditing firms could find it difficult to establish strong and
reliable relationships with their clients, which could harm their reputation and trustworthiness within the
industry.
A study by Knechel et al. (2021) found that audit firms is likely to lose clients when auditor leave the job. The
client may switch to different audit firms as the audit quality may decline after auditor departure. The finding
reveals that this largely impacts the non-Big 4 firms. This situation emphasizes how important it is to enhance
job satisfaction to retain skilled auditors and ensure the firm’s long-term success. Therefore, the decision of
auditors to leave the profession has caught the attention of researchers, industry experts and policymakers
alike. The topic of the issue, “Understanding Auditors’ Voluntary Turnover Through the Lens of Job
Satisfaction” revolves around how job satisfaction influences auditor turnover rates.
There are several methods to define job satisfaction, which include how a person feels about certain aspects of
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their employment and the environment in which they work (Barkhuizen & Gumede, 2021). Job satisfaction can
also encompass how workers feel about the performance, policies, and general human resource (HR) practices
of their businesses (Dixit & Arrawatia, 2018). Roman (2011) states that job satisfaction results from how much
one enjoys their pay, management support, prospects for advancement, work environment, organisational
culture, coworkers, and the tasks they perform.
According to Amin et al. (2021), job satisfaction will increase an individual's self-esteem and loyalty to their
employment. Due to its strategic significance for organisational functioning, job satisfaction is a crucial
variable to study (Sila & Sirok, 2018). A study by Gertsson et al. (2017) pinpointed job satisfaction as a key
influence on an employee's decision to resign. Meanwhile Aziri (2011) asserts that one of the trickiest things
for managers to deal with when overseeing their staff is job satisfaction. Hence, we believe understanding
factors affecting job satisfaction is important to ensure sustainability of a business. Through employee
motivation, job happiness is continuously linked to business success and productivity, which is essential for
any institution to survive (Pang & Lu, 2018).
METHODOLOGY
This study uses a narrative literature review methodology to critically summarise the body of knowledge
regarding job satisfaction and voluntary turnover among auditors. A total of fifty (50) studies were selected for
in-depth review and thematic analysis.
Seach Strategy
A structured search was conducted across five academic databases which are Web of Science, Emerald Insight,
ScienceDirect, ResearchGate and Google Scholars to identify relevant peer-reviewed literature. Boolean search
strings were used to ensure comprehensive coverage: ('auditor' OR 'public accountant') AND ('turnover' OR
'attrition' OR 'resignation') AND ('job satisfaction' OR 'work-life balance' OR 'work environment').
Inclusion and Exclusion Criteria
The following criteria guided the selection procedure to ensure quality and focus: Included: Peer-reviewed
journal articles, written in English, and focused on the auditing or accounting profession. Exclusion: Non-
academic sources, conference proceedings, and studies outside the auditing domain.
CONCEPTUAL FRAMEWORK
A conceptual framework is proposed to illustrate how the perceptions of the profession, work conditions, and
work environment influence job satisfaction, which in turn affects voluntary turnover. Job satisfaction is
increased, and turnover intentions are decreased when these three important factors are improved.
Figure 1: Conceptual Framework
FINDINGS AND DISCUSSIONS
The review identified three factors affecting job satisfaction that influence auditors’ turnover: (1) perceptions
of the profession, (2) work conditions, and (3) work environment. The motivation, engagement, and long-term
career choices of auditors are influenced by these factors taken together.
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Voluntary Turnover
According to Younis et al. (2023), those who have plans to leave will keep thinking about the situations or
events that made them want to leave. When an employee decides to leave their position on their owns
willingness, this is known as voluntary turnover. It involves making a rational choice to quit from an
organization. The tremendous effects that voluntary turnover has on workers and organisations, including the
high expenses associated with employing and replacing them, make it a significant issue (Peltokorpi & Allen,
2024). According to Perryer et al. (2010), voluntary turnover can cost the business more than 1.5 times the
employee's yearly income.
Additionally, it has been demonstrated that businesses with a high voluntary turnover rate perform noticeably
worse than their competitors (Felps et al., 2009). Hence, leaders may face difficulties due to the unforeseen
nature of voluntary turnover (Chisela, 2022). For businesses, forecasting voluntary turnover is essential. More
precisely, businesses want to avoid dysfunctional turnover, which is the departure of brilliant and skilled
workers that lowers productivity (Carmeli & Weisberg, 2006).
Kurniawaty et al. (2019) mentioned that individuals who are not satisfied with their jobs are less committed to
the company hence increase the labour turnover. This is proven through study conducted by Chiho (2022)
where the researcher found that the likelihood of voluntary turnover tends to increase when job satisfaction
among employees decreases. According to Knechel et al. (2021), experts in the field of public accounting
frequently look at voluntary turnover in two contexts which are when auditor moves from one audit company
to another and when they leave the audit profession entirely. The focus here is on the recent scenario,
specifically auditors who choose to step away from the profession for good.
Factors Affecting Job Satisfaction
Perceptions of the Profession
According to Gertsson et al. (2017), auditors’ perceptions of their profession include how much respect and
prestige they think it has, the significance of their work, their professional skills and the positive impact they
believe they are having on society. Usually, people will decide to work for a company and pursue a career that
aligns with their personal characteristics. According to Ehrhart and Ziegert (2005), individuals are drawn to
organizations and professions that align with their personality and values. This indicates that if there is
imbalance between an individual’s characteristics and what they find in their workplace, they may think about
leaving the company.
Previous literature has consistently discussed how perceptions of the profession influence job satisfaction, as
evidenced in studies by Simons (2021) and Hanum et al. (2023). These studies found that employees’
behaviours and attitudes play a significant role in how they perceive their jobs, which in turn affects their job
satisfaction. Faulconbridge and Muzio (2008) further argued that there is often a discrepancy between the
public image of the profession and the day-to-day reality faced by audit assistants which result in job
dissatisfaction and their eventual departure from the field. This is consistent with Gertsson et al. (2017), who
examined perceptions of the profession as a determinant of job satisfaction. Based on responses from 231
auditors, they found a negative association between perceptions of the profession and intentions to leave it.
Work Conditions
Working conditions encompass all factors that affect labor within the workplace including aspects such as
working hours, physical setting, employee benefits, organizational duties, workload and opportunities for
training (Ali et al., 2013). Persellin et al. (2019) found that auditors are working on average, five hours per
week above the threshold, based on survey of more than 700 auditors. Their study revealed that auditors’ job
satisfaction is negatively impacted by high audit workloads. Similarly, a recent study by Pham et al., (2022)
reported that work conditions such as workload, overtime, and work-life balance impact job satisfaction and
are associated with auditors’ decisions to leave the audit profession. This finding aligns with the results of
studies by Anh et al. (2020) and Gertsson et al. (2017). Additionally, Theron et al. (2014) identified that low
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pay is a factor in voluntary turnover intentions, while Saurombe (2015) brought up the issue of unfulfilling job.
According to Maslow’s hierarchy of needs (Maslow, 1943), these work conditions are classified as basic
human needs, specifically physiological and safety needs. Bin Hamid Ali et al. (2021) claim that if basic
human needs are not met, the human soul will be upset and that people will not be able to find self-satisfaction
in their personal growth, professional development, or work. Audit assistants require adequate physiological
needs such as sufficient rest periods in order to perform effectively. However, according to Suhayati (2022), an
auditor's mental and physical health deteriorates when they handle an excessive amount of work from the
overtime system on both workdays and official holidays. As a result, excessive workloads, extended working
hours, overtime demands, frequent business travel or rigid work schedules can lead to increased stress levels
and an imbalance between work and personal life. These issues can adversely affect the well-being of auditors
which corresponds to the safety needs outlined by Maslow. If these essential needs are not satisfied, auditors
may decide to resign from their positions. The connection between work conditions and the decision of
auditors to exit the profession is also a notable factor in auditor turnover.
Work Environment
According to Bahtiar et al. (2021), employees are affected by both the psychological and physical aspects of
their work environment. According to Siagian and Khair (2018), the conditions and atmosphere in which these
employees do their jobs and work to the best of their abilities are generally understood to be the work
environment. In addition to the actual space where people work, the work environment also encompasses the
connections that are developed between coworkers and between superiors and subordinates (Iis et al., 2022).
Employee performance is directly impacted by work environment, and the environment is deemed good if
workers are engaged or operate in a safe, comfortable, and healthy way (Bahtiar et al., 2021). According to
Maslow's hierarchy of needs (Maslow, 1943), elements of the work environment align with various human
needs such as physiological needs (adequate job assignments, fair policies, just promotion and pay structures),
social needs (relationships with coworkers), esteem needs (acknowledgment through performance reviews and
organizational esteem) and the need for self-actualization (freedom in one's role).
Past study by Fauziyana et al. (2020) revealed that people require respect from those around them as well as
recognition for their efforts. When these needs go unfulfilled, it can result in employee dissatisfaction, which
may lead them to contemplate exiting their roles. This is supported by Gammie and Whiting (2013), who
found that women tend to leave the profession to find better working environment. Similarly, Herda and
Lavelle (2012) revealed that stronger social bond between employees and their firm reduces turnover
intentions. Consistent with this, Herbohn (2004) found that audit assistants who receive mentoring support
from senior colleagues are less likely to leave the profession. However, Gertsson et al. (2017) reported that the
work environment is not associated with auditors’ decisions to leave, suggesting that factors such as social
relationships with colleagues and mentors do not influence career change decisions. The interplay between the
work environment and the choice to leave therefore is a critical focus in auditing research .
RECOMMENDATIONS
Work-life Balance
According to Rahmawati and Gunawan (2019), work-life balance is the ability of people to successfully
manage and balance their employment responsibilities with a variety of personal roles. Work-life balance are
major issues that employers must pay extra attention to (Sánchez-Hernández et al., 2019). Employees expect
their employers to provide them with work-life balance elements including more vacation time, remote work
options, and increased social and environmental responsibility (Schroth, 2019). According to a recent study by
Wolor et al. (2020), work-life balance has a favourable and significant impact on employee performance. They
reveal that employees prefer a balance of work and flexible working time according to their lifestyle. Previous
studies have also highlighted that maintaining a healthy work-life balance plays a crucial role in reducing
employees’ intentions to leave their jobs (Jaharuddin & Zainol, 2019). Additionally, workers are more likely to
be happy when they are able to devote enough time and energy to both their personal and professional
responsibilities (Sismawati & Lataruva, 2020). According to Buchheit et al. (2016), accounting firm employee
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retention rates are positively impacted by improved work-life balance. Sewell and Taskin (2015) found that
employees who work from home report a greater sense of independence and a better work-life balance.
Because auditors can work from different locations at different times, remote auditing offers greater flexibility
when combined with flexible work schedules (Lorentzon et al., 2023). This setup makes it easier for them to
switch between work tasks and home responsibilities. This transition has promoted increased work flexibility,
enabling employees to tailor their work schedules to adapt to personal needs instead of sticking to the
traditional 9-5 office routine. However, despite the importance of work-life balance, many businesses have yet
to take meaningful steps to implement work-life balance for their employees (Grebstad, 2022).
Allowing Peak-time Off and Mental Health Support Access
Additionally, reassuring auditors to take a break and giving them access to mental health support are essential
strategies in fighting burnout and improving overall well-being. It has been discovered that providing
opportunities for mental renewal and stress recovery, such as access to peaceful rest locations, vacation days,
weekends off from work, and real lunch breaks, improves moods, lessens weariness, and lowers employee
burnout (Fritz et al., 2013). When auditors get to use their Paid Time Off (PTO), it allows auditors to rest and
recuperate especially during peak audit seasons. Furthermore, implementing a mental health program is
similar to providing auditors with a safety net for their wellbeing. According to Emerson et al. (2017),
participants in workplace wellness programs showed higher energy, improved social satisfaction, decreased
stress, and improved self-efficacy and quality of life. When a firm provides resources such as employee
support programs, counseling services and stress management courses, auditors can have the essential tools
that they need to properly handle their emotions while doing their jobs. In addition to helping employees
manage stress, this proactive approach can also help them to achieve a better work-life balance which
improves retention, increases job satisfaction and improves audit quality.
Enhance Organizational Culture and Support Mechanism
Other than that, creating an environment where open communication, mutual respect and shared values are
prioritized is vital for keeping auditors on board and making the workplace a nicer place to be. According to
Mokgojwa (2019), managers should speak with talented people about talent retention frequently to make sure
they are always dedicated to the organisation. Regular team-building activities can promote cooperation and
understanding among staff members. On top of that, leadership should actively model and uphold the ideal
culture through initiatives like honor accomplishments programs that aligned with core values. Furthermore,
auditors can be empowered to develop and feel appreciated by offering them robust support systems
including mentorship programs, opportunity for professional growth and easy access to mental health
resources. Since it is important to regularly solicit and respond to the feedback from all organizational levels
in order to keep the culture maintain and responsive to the requirements of its members which will strengthen
the support system as a whole.
CONCLUSION
In conclusion, factors like perspectives of the profession, working conditions and work environment all have
a significant impact on whether or not auditors choose to remain in their positions. Moreover, the findings
from Gertsson et al. (2017) corroborate the idea that working conditions have a significant role in auditor’s
turnover. The main causes of this problem are having too many tasks on hand, being asked to work extra time
and facing continuous stress when dealing with the clients.
Audit firms must implement strategies to improve the working conditions by lighten the workload during
peak periods and supporting auditors in achieving a better work-life balance. Thus, audit firms’ leadership
should have an overall understanding of how working conditions can impact the auditor’s resignation to
properly address these issues. A strong governance framework which includes clear guidelines on audit
strategies, procedures and methodologies as well as a high-quality control system can ensure everything is up
to par and can help to ease the burden of auditors during peak times and reduce absenteeism.
The stability of the firm can be harmed by this kind of turnover which also disrupts the audit process and
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weakens audit quality. In order to address these issues, the organization should place a high priority on
fostering a healthy work culture, establishing rules that promote work-life balance and offering flexible
working schedules. Firms may retain valuable employees, boost overall firm performance, ensuring long-
term success and the well-being of their employees by tackling the root causes of the issues.
The information presented can be used by the audit firms when they design their training, recruitment process
and workload policies. Through identifying the factors and how it can impact the firm will help them to
reduce the turnover rate and prevent the departure of the highly skilled auditor. This ensures continuity of the
firm in offering good quality services to their clients. Other than factors mentioned above, audit firm must
also be aware of other factors that may contribute to an increment in turnover rate such as audit office culture
or partner leadership style.
ACKNOWLEDGEMENTS
I acknowledge that the essay is written as part of the requirement under the subject PAC 671, Field Report at
Universiti Teknologi MARA. The student is Nurul Nadhirah Mahmud. This work was supervised and
reviewed by Nur Aini Deraman.
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