Work

Influência do conflito trabalho-família e da satisfação no trabalho na intenção de rotatividade de auditores independentes

Year: 2024

Type: article

Abstract: 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.

Source: Revista de Contabilidade e Organizações

DOI: 10.11606/issn.1982-6486.rco.2024.220967

Authors: Paulo Roberto da Cunha, Camila Adam, Marines Lucia Boff

Institutions: Universidade do Estado de Santa Catarina, Universidade Regional de Blumenau

Language: English

Topic: Work-Family Balance Challenges

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: diamond

Funders: Coordenação de Aperfeiçoamento de Pessoal de Nível Superior, Fundação de Amparo à Pesquisa e Inovação do Estado de Santa Catarina