TURNOVER INTENTION AUDITOR: A LITERATURE REVIEW ON JOB SATISFACTION, WORK PRESSURE, AND THE MODERATING ROLE OF GENDER
Keywords:
turnover intention, job satisfaction, work pressure, CPA certification, gender, expectancy theoryAbstract
Auditor turnover intention remains a persistent challenge in public accounting firms. High rates of turnover not only disrupt audit team stability but also impair client relationships and audit quality. This literature review synthesizes empirical studies and theoretical perspectives on the determinants of turnover intention among auditors, particularly focusing on job satisfaction (through perceptions of profession, work conditions, and work environment) and work pressure (specifically the pressure related to CPA certification). In addition, the moderating role of gender is examined to understand how male and female auditors may respond differently to work-related factors. Findings show consistent support for job satisfaction variables as key predictors of turnover intention, while work pressure related to certification is an emerging determinant. Gender differences appear to moderate these relationships in varied ways depending on cultural context and social expectations. This review identifies research gaps and offers directions for future study in auditing human resource retention.References
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