Factors affecting audit assistant's intention to retire: Empirical study in single audit firms establish in Ho Chi Minh City

Abstract

Personnel turnover is a common phenomenon in auditing firms and corporate groups in general. Many studies have also examined this issue around the world. New graduates working as audit assistants in independent auditing firms often quit their jobs in the first years due to work pressure. Studies have also shown that auditing is one of the professions with the highest employee turnover. In the project “FACTORS AFFECTING AUDITING ASSISTANTS’ INTENTION TO QUIT: AN EMPIRICAL STUDY AT INDEPENDENT AUDITING COMPANIES IN HO CHI MINH CITY”, the group of authors conducted a study to study the factors affecting the decision to quit of auditing assistants at independent auditing companies in Ho Chi Minh City. Based on the inheritance and development from other studies with related topics, the study collected data from 210 auditing assistants. The study went through a phase of quantitative research. The results of the study confirmed the strong impact of the factors: Working environment (WE), Career opportunities (CO), Career awareness (CA), and Working conditions (DK)