Workload, Audit Quality, and the Attractiveness of the Audit Profession to Early and Midcareer Accountants: The Effects of Organizational Commitment
基于366名审计师调查数据，发现审计师对审计质量的感知影响其职业吸引力，且组织承诺调节了忙季工作量与审计质量感知及职业吸引力下降的关系。
ABSTRACT A characteristic feature of public accounting is the high workload in busy season. This feature is generally seen as problematic, for it is held to negatively affect both audit quality and the attractiveness of the profession. We argue, however, that these effects are not universal but depend on organizational commitment. We also argue that perceived audit quality is related to one’s interest in the profession. Based on survey data from 366 early and midcareer auditors, we find that if respondents believe audit quality to be lower, they report more negative feelings toward the attractiveness of a continued career in auditing. We also find that auditors’ affective commitment to their employing firm moderates the relationship between busy season workload and perceived audit quality and the loss of appeal of the profession, underscoring the need to take the organizational context into account in the workload debate. Data Availability: The data are owned by the Nederlandse Beroepsorganisatie van Accountants Young Profs. The AMOS code is available upon request from Roland F. Speklé.