Human Capital Management in Audit Firms: The Use of Lean Six Sigma
研究审计事务所使用精益六西格玛对审计人员工作环境、倦怠、韧性、离职意向及审计质量指标的影响，基于200名审计员调查发现成熟采用有益但倦怠仍有害。
SYNOPSIS Given human capital management challenges in accounting, we examine Lean Six Sigma (LSS) usage and auditors’ work environment and audit quality indicators (AQIs). We consider both mean levels of these variables, as well as the relation between burnout, resilience, and turnover intentions and AQIs. Based on survey responses from 200 primarily regional firm auditors, we find minimal differences in mean levels of work environment variables and AQIs between Non-LSS and LSS firms but evidence that Old LSS firms (adopted LSS pre-2020) are rated more favorably than New LSS firms, suggesting benefits of mature LSS adoption. Further, resilience is positively related to AQIs only for LSS firms (both Old and New), whereas turnover intentions are negatively related to AQIs only for Non-LSS firms, suggesting benefits of LSS adoption. However, burnout is negatively related to AQIs in all groups of firms, especially Old LSS firms. We discuss implications for practice.