Influência do conflito trabalho-família e da satisfação no trabalho na intenção de rotatividade de auditores independentes
This study analyzes the influence of work-family conflict and job satisfaction on independent auditors’ turnover intention. The sample consists of 108 Brazilian independent auditors with LinkedIn profiles. Data was collected through an online questionnaire. Descriptive statistics and structural equa...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade de São Paulo (USP) |
| Repositorio: | Revista de contabilidade e organizações |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:revistas.usp.br:article/220967 |
| Acceso en línea: | https://www.revistas.usp.br/rco/article/view/220967 |
| Access Level: | acceso abierto |
| Palabra clave: | Conflito trabalho-família Satisfação no trabalho Intenção de rotatividade Auditores independentes Family-work conflict Job Satisfaction Turnover intention Independent auditors |
| Sumario: | This study analyzes the influence of work-family conflict and job satisfaction on independent auditors’ turnover intention. The sample consists of 108 Brazilian independent auditors with LinkedIn profiles. Data was collected through an online questionnaire. Descriptive statistics and structural equation modeling were employed for the analysis. The results indicate that job satisfaction reduces independent auditors’ turnover intention, while work-family conflict increases it. More specifically, interference from work demands with family generates turnover intentions in audit firms, whereas interference from family with work activities decreases turnover intentions. The study contributes to theory and practice by addressing relevant and current issues in the audit environment, particularly concerning the work-family conflict. The findings encourage audit firms to reflect on the importance of initiatives aimed at mitigating the conflicts employees face between work and family demands. Balancing these demands is crucial not only for the well-being of independent auditors but also for firms, as it reflects on audit quality. |
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