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

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 significant issue in the audit industry. This research aims to examine the impact of various factors, including work overload, work-life balance, job satisfaction, organizational commitment, and motivation, on auditors' intentions to leave their jobs. The study is descriptive-exploratory and correlational in nature. The population consisted of auditors employed by auditing firms. Data were collected through a questionnaire from a sample of 239 auditors, selected using simple random sampling during the first half of 2024. Structural equation modeling was employed to analyze the data. The findings indicate that work overload increases turnover intentions, while work-life balance and organizational commitment decrease them. Work-life balance mediates the relationship between work overload and turnover intention, as well as between 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 both job satisfaction, and turnover intention. This research underscores the importance of identifying and managing factors that influence auditor turnover to retain experienced staff, enhance performance, and reduce costs for audit firms.

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Main Subjects


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