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Work overload, work-life balance and auditors' turnover intention: the moderating role of motivation

2024-02-29Journal article Open access
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dc.contributor.authorAlves, Iryna
dc.contributor.authorLimão, Miguel
dc.contributor.authorLourenço, Sofia M.
dc.date.accessioned2024-04-08T17:15:15Z
dc.date.available2024-04-08T17:15:15Z
dc.date.issued2024-02-29
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstractAuditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 firms. Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention. Moreover, and considering that, due to work overload, a lack of work–life balance can be responsible for increasing auditors’ turnover intention, our study suggests that motivation can mitigate this effect. Finally, our study suggests that work–life balance can directly reduce turnover intention for Big4 firms, while for Non-Big4 firms this reduction can only occur via organisational commitment (a channel that is weaker for Big4 firms).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAlves, I., Limão, M., & Lourenço, S. M. (2024). Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation. Australian Accounting Review. Advance online publication. https://doi.org/10.1111/auar.12417pt_PT
dc.identifier.doihttps://doi.org/10.1111/auar.12417pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/17269
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherJohn Wiley & Sons Australia, Ltdpt_PT
dc.relation.publisherversionhttps://onlinelibrary.wiley.com/doi/10.1111/auar.12417pt_PT
dc.subjectWork overloadpt_PT
dc.subjectWork–life balancept_PT
dc.subjectAuditors' turnover intentionpt_PT
dc.titleWork overload, work-life balance and auditors' turnover intention: the moderating role of motivationpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.titleAustralian Accounting Reviewpt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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