2 research outputs found

    Turnover factors of auditors in big six and non-big six firms

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    This research presents the findings of a survey which looked at the impact of the factors influencing intended turnover of auditors, as well as the differences in responses between a Big 6 auditor and a non-Big 6 auditor. The questionnaire, which was sent in August 1993 to 240 auditors in both Big 6 and non-Big 6 firms, had a response rate of 39% and 68% for the Big 6 and non-Big 6 auditors respectively. Results of the study showed that there are indeed different factors affecting staff turnover for Big 6 and non-Big 6 firms. For the Big 6 auditors, they were primarily dissatisfied with the amount of overtime they had to do. They were also not happy with the effect of the overtime work on their social lives. For the non-Big 6 auditors, they were generally not satisfied with their promotion opportunities and working environment. They were also more inclined to think of leaving the firm when they are frustrated with their work. Apart from these differences, both groups of auditors generally agree that auditing does have its 'plus' points in that they have friendly auditees, audit is not boring, and the rules and regulations are satisfactory.ACCOUNTANC

    Abstracts of the International Conference on Business, Accounting and Finance 2023: Embracing New Business Paradigm Shifts

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    This book presents the abstracts of the selected contributions to the second International Academic Conference 2023, held on 25-26 February 2023 by the International University of Malaya-Wales (IUMW), Kuala Lumpur, Malaysia. IAC 2023 is the coming together of researchers and industry. It’s a place to gather and share groundbreaking ideas, discoveries, and experiences on a variety of thought leadership topics covered under this year’s conference theme, “Embracing New Business Paradigm Shifts". Conference Title: International Academic Conference 2023Conference Acronym: IAC 2023Conference Theme: Embracing New Business Paradigm ShiftsConference Date: 25-26 February 2023Conference Venue: IUMW, MalaysiaConference Organizer: International University of Malaya-Wales, Kuala Lumpur, Malaysi
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