The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis

Articles in Press

Document Type : Research Paper

Authors

1 Accounting Department, Hazrat-e Masoumeh University, Qom, Iran

2 Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj Iran

Abstract

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.

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Journal of Accounting Advances

Articles in Press, Accepted Manuscript
Available Online from 05 March 2025

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History

  • Receive Date: 19 August 2024
  • Revise Date: 29 January 2025
  • Accept Date: 05 February 2025

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