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Who Wants to Make Partner at an Audit Firm? Drivers and Behavioral Outcomes

Year: 2025

Type: article

Abstract: SYNOPSIS This study investigates (1) who wants to make partner in an audit firm and (2) whether those aspiring to partnership engage less in self-interested behaviors (e.g., audit quality-threatening behaviors) and more in organizational citizenship behaviors (e.g., mutual monitoring, professional skepticism, networking, altruistic behaviors). We analyze survey data from 292 auditors below partner rank. Our results show that auditors are more likely to aspire to partnership if they have higher levels of narcissism and higher job satisfaction, perceive less internal competition, are already higher up the hierarchy, and work for a non-Big 4 firm. Further, our results show that auditors who want to make partner are less likely to perform self-interested behaviors and more likely to engage in organizational citizenship behaviors. We discuss the implications of these results for career development and talent retention in the audit profession. Data Availability: The data that support the findings of this study are available from Kris Hardies upon request. JEL Classifications: M42.

Source: Accounting Horizons

DOI: 10.2139/ssrn.5667271

Authors: Linde Kerckhofs, Marie-Laure Vandenhaute, Kris Hardies

Institutions: Institut d'Economie Scientifique Et de Gestion, Vrije Universiteit Brussel, University of Antwerp

Language: English

Topic: Job Satisfaction and Organizational Behavior

Subfield: Organizational Behavior and Human Resource Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

Funders: Fonds Wetenschappelijk Onderzoek, Universiteit Antwerpen

Award: FWO Sabbatical Leave 2024-2025 (Prof. K. Hardies).