نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران
2 گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Employee turnover is a critical issue within the audit industry. This research seeks to investigate the influence of various factors, including work overload, work-life balance, job satisfaction, organizational commitment, and motivation, on auditors' intentions to turnover. This study is a descriptive-exploratory correlational study. The population consisted of auditors working in auditing firms. Data was collected through a questionnaire from a sample of 239 auditors using simple random sampling during the first half of 2024. Structural equation modeling was used to analyze the data. The findings indicate that work overload increases turnover intention, while work-life balance and organizational commitment decrease it. Work-life balance mediates the relationship between work overload and turnover intention, job satisfaction, and organizational commitment. Additionally, motivation moderates the relationship between work overload and work-life balance, as well as the relationship between work-life balance and job satisfaction and turnover intention. This research highlights the importance of identifying and managing factors influencing auditor turnover to retain experienced staff, improve performance, and reduce costs in audit firms.
کلیدواژهها [English]
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