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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/65218


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    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: 2014-04-09 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 連結: http://dx.doi.org/10.1111/j.1099-1123.2012.00459.x
    DOI: 10.1111/j.1099-1123.2012.00459.x
    顯示於類別:[會計學系] 期刊論文

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