The audit profession, known for its demanding busy seasons, faces scrutiny not only for the impact of high workloads on audit quality but also on its appeal as a career choice. This is highlighted in a recent study by Marlies de Vries and Roland F. Speklé, published in Behavioral Research in Accounting, which examines how these challenges affect early and midcareer accountants.
The study, involving a survey of 366 auditors, suggests that the perceived audit quality can significantly influence one’s interest in continuing a career in auditing. Notably, auditors who sense a decline in audit quality due to excessive workload tend to view the profession as less attractive. However, the study introduces a critical nuance: the level of an auditor’s commitment to their organization plays a pivotal role in mitigating these effects.
The findings indicate that auditors with strong affective ties to their firms are better able to manage the adverse impacts of high workload periods. This emotional investment in their workplace appears to cushion the negative perceptions of audit quality and career attractiveness during peak times.
This research underlines the importance of organizational commitment in the audit field and suggests that firms may need to foster a more supportive and engaging environment to maintain high standards in audit quality and retain talented professionals.
For a deeper dive into the study, the full article is available through the Behavioral Research in Accounting journal here.