Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance

Subject Areas :

Mahdi Filsaraei ¹ (Assistant Professor, Department of Accounting, Hakim Toos Higher Education Institute Mashhad, Iran)
Reza Safaei ² (2. MSc. Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran)

Received: 2024-05-13 Accepted : 2024-06-18 Published : 2024-07-16

Keywords: Auditor’s turnover intentions, audit performance, audit quality, unethical decisions,

Abstract :

Purpose: Seasonal pressure on auditing firms is known as a key factor in auditor burnout. The workload caused by such pressure may lead to increased turnover in audit firms, affecting audit quality and firm performance. The present study was carried out to investigate the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance. Methodology: This research is one of the applied research in terms of its purpose, according to the research objectives. From the point of view of data collection, the current research is included in the collection of field and survey research. The statistical population of this research consists of all certified accountants who are members of the Certified Accountants Society of Iran. Due to the limited population, Morgan's table was used to determine the sample size. This research was done in 2023. Findings: The results obtained from the hypothesis test using the partial least squares method and SmartPLS show that the auditor’s turnover intentions has a significant effect on audit quality, auditors' unethical decisions, and ultimately audit performance. Originality: In this research, by examining the auditor’s turnover intentions in emerging markets such as Iran, using several organizational theories to understand this issue better, adds to behavioral accounting studies. This research also fills the literature gap related to job burnout in emerging markets. The research conducted in the interior has paid less attention to the issue of unethical decisions of auditors.

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