Who Wants to Make Partner at an Audit Firm? Drivers and Behavioral Outcomes
研究审计师成为合伙人的意愿及其驱动因素，发现自恋程度高、工作满意度高、感知内部竞争低、职位高及非四大事务所的审计师更想成为合伙人，且这类审计师更少从事自利行为、更多从事组织公民行为。
SYNOPSIS This study investigates (1) who wants to make partner in an audit firm and (2) whether those aspiring to partnership engage less in self-interested behaviors (e.g., audit quality-threatening behaviors) and more in organizational citizenship behaviors (e.g., mutual monitoring, professional skepticism, networking, altruistic behaviors). We analyze survey data from 292 auditors below partner rank. Our results show that auditors are more likely to aspire to partnership if they have higher levels of narcissism and higher job satisfaction, perceive less internal competition, are already higher up the hierarchy, and work for a non-Big 4 firm. Further, our results show that auditors who want to make partner are less likely to perform self-interested behaviors and more likely to engage in organizational citizenship behaviors. We discuss the implications of these results for career development and talent retention in the audit profession. Data Availability: The data that support the findings of this study are available from Kris Hardies upon request. JEL Classifications: M42.