| Summary: | High turnover among auditor assistants is a problem in the auditor profession. 61,7 % of young graduates economists have changed profession at least once during their first three years as employees (Hiltebeitel & Leauby, 2001), heavy workload in the auditing profession is considered to be a contributing factor (Axelsson, 2015). The main purpose of the study is to explain how students' views on the workload affects staff turnover among auditor assistants. In addition, the aim is to describe the expectations of a corresponding expectation gap between students and auditor assistants. In order to achieve the purpose of the study, behavioural theories such as Theory of Planned Behavior and Social Cognitive Theory have been adopted. Further, the Expectation Theory, Identity Theory, Theory of Professions and previous studies of the expectation gap and workload, stress and time pressure are used. The study is based on a combination method based on three interviews with auditor assistants, to develop an understanding of auditor assistants experience of the workload. Subsequently a questionnaire was sent to students with a total of 134 received answers. A short questionnaire with three questions similar to those sent out to students has also been sent to the auditor assistants, with a total of 43 received answers. The results shows that there is an expectation gap considering workload between students and auditor assistants. Further aspects have emerged as contributing factors to high staff turnover in the auditor profession, such as expectations for salary and work content.
|
|---|
