1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Periodical Articles
  5. Item

學術產出-Periodical Articles

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

題名 Determinants of audit staff turnover: Evidence from Taiwan
作者 戚務君
Chi, Wuchun ; Hughen, Linda ; Lin, Chan-Jane ; Lisic, Ling Lei
貢獻者 會計系
關鍵詞 auditor turnover;public accounting;gender;accounting education;survival analysis
日期 2013.03
上傳時間 9-Apr-2014 15:46:01 (UTC+8)
摘要 High employee turnover has long been a concern in the public accounting profession. Frequent hiring, training, and replacement of professional staff could have an adverse impact on audit quality. Using proprietary data from a Big Four accounting firm in Taiwan, we employ survival analysis and examine the factors that explain the turnover of entry-level auditors. We find that female auditors are more likely to depart the accounting firm, while performance ratings, salary, and accounting background are significantly related to higher retention rates. We do not find, however, that master’s degrees incrementally increase the retention rates of professional employees. These results hold after controlling for macroeconomic factors. Our evidence complements prior survey studies and suggests that gender, performance, salary, and accounting degree explain employee turnover in Taiwanese public accounting firms.
關聯 International Journal of Auditing,17(1), 100-112
資料類型 article
DOI http://dx.doi.org/10.1111/j.1099-1123.2012.00459.x
dc.contributor 會計系en_US
dc.creator (作者) 戚務君zh_TW
dc.creator (作者) Chi, Wuchun ; Hughen, Linda ; Lin, Chan-Jane ; Lisic, Ling Leien_US
dc.date (日期) 2013.03en_US
dc.date.accessioned 9-Apr-2014 15:46:01 (UTC+8)-
dc.date.available 9-Apr-2014 15:46:01 (UTC+8)-
dc.date.issued (上傳時間) 9-Apr-2014 15:46:01 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/65218-
dc.description.abstract (摘要) High employee turnover has long been a concern in the public accounting profession. Frequent hiring, training, and replacement of professional staff could have an adverse impact on audit quality. Using proprietary data from a Big Four accounting firm in Taiwan, we employ survival analysis and examine the factors that explain the turnover of entry-level auditors. We find that female auditors are more likely to depart the accounting firm, while performance ratings, salary, and accounting background are significantly related to higher retention rates. We do not find, however, that master’s degrees incrementally increase the retention rates of professional employees. These results hold after controlling for macroeconomic factors. Our evidence complements prior survey studies and suggests that gender, performance, salary, and accounting degree explain employee turnover in Taiwanese public accounting firms.en_US
dc.format.extent 156219 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) International Journal of Auditing,17(1), 100-112en_US
dc.subject (關鍵詞) auditor turnover;public accounting;gender;accounting education;survival analysisen_US
dc.title (題名) Determinants of audit staff turnover: Evidence from Taiwanen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1111/j.1099-1123.2012.00459.xen_US
dc.doi.uri (DOI) http://dx.doi.org/10.1111/j.1099-1123.2012.00459.xen_US