FACTORS INFLUENCING AUDITORS’ TURNOVER INTENTION: EVIDENCE FROM VIETNAM

Abstract

This study investigates factors affecting auditors’ turnover intention in Vietnam. Building upon Turnover Theory and Social Exchange Theory (Hom et al., 2017; Blau, 1964), and supported by complementary approaches, the research proposes a model including five determinants: work pressure, job satisfaction, organizational commitment, external career opportunities, and negative organizational culture. Data collected from 241 auditors working at Vietnamese auditing firms were analyzed using Cronbach’s Alpha, Exploratory Factor Analysis, and multiple regression. The findings indicate that job satisfaction and organizational commitment are negatively associated with turnover intention, whereas work pressure, external career opportunities, and negative organizational culture exhibit positive effects. Practical implications are suggested to support auditing firms in reducing turnover intention among auditors.