Research on Auditors’ Turnover Intention in Accounting Firms

• Main Authors: Zhen-Miao Chen, 陳貞妙
• Other Authors: Wen-Xiang Lin
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/cbzb5f

碩士 === 義守大學 === 管理碩博士班 === 106 === Human resources are the most important assets of the accounting firms. However, the problem that the accounting firms have encountered frequently is a high turnover of the auditors. This often consumes the accounting firms lots of personnel costs and the quality of service, becoming the most important management issue of the firms. Therefore, how to alleviate the high turnover of the auditors is a necessary issue. The aim of the research is to figure out what factors cause the high turnover of the auditors and give the accounting firms more relevant and complete suggestions to help them keep competent people and evaluate the overall business managing performance. The target of the research is the auditors in Taiwan accounting firms. I use Gmail’s online inquiry to collect data and SPSS to process the analysis . The result shows that: （一）The dimensions of personal attributes: educational background, marriage status, seniority and the employed company have significant differences with turnover intention; higher educational level isn’t inclined to be turnover intention; unmarried status is inclined to be turnover intention; higher seniority is inclined to be turnover intention; the employed company which is not one of the top five accounting firms is inclined to be turnover intention. （二）The dimensions of other attributes: the company culture, rewards and welfare system and working stress have significant differences with turnover intention; the more attention people pay on the company culture, rewards and welfare system and working stress is inclined to be higher turnover intention.