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    The Auditor-Audit Firm Relationship and Its Effect on...
    research summary posted September 17, 2013 by Jennifer M Mueller-Phillips, last edited September 17, 2013, tagged 05.0 Audit Team Composition, 05.04 Staff Hiring, Turnover and Morale 
    The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention
    Practical Implications:

    Turnover and burnout represent real costs to accounting firms. This study, however, highlights several steps that can be taken to reduce these costs. When making decisions, firms should (1) solicit employee input in decision making, (2) ensure that appropriate criteria are used and applied consistently across employees, and (3) provide explanations for why decisions are made.

    For more information on this study, please contact David Herda.


    Herda, D. N. and Lavelle, J. J. 2012. The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention. Accounting Horizons 26 (4): 707-723.

    burnout; emotional exhaustion; turnover; commitment; fairness
    Purpose of the Study:

    This study was conducted to determine the nature of the relationship between perceived firm fairness and employee burnout.

    Design/Method/ Approach:

    From May to June of 2011 the authors had 204 auditors from 2 accounting firms, a large national firm and a large regional firm, fill out anonymous surveys related to perceived firm fairness and burnout.


    The authors make the following conclusions based on the study:

    • Perceived Firm Fairness relates positively to firm support and negatively related to burnout and turnover intention
    • Firm support relates positively to firm commitment
    • Firm commitment relates negatively to burnout and turnover intention
    • Burnout relates positively to turnover intention
    Audit Team Composition
    Staff Hiring - Turnover & Morale