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Relationship between work values, job satisfaction, and auditors' turnover intention

Camila Adam et al.

Accounting & Finance Journal / Revista Contabilidade & Finanças2025https://doi.org/10.1590/1808-057x20252128.enarticle
ABDC C
Weight
0.50

What the paper says

Abstract The aim of this article was to analyze the relationship between work values, job satisfaction, and auditors' turnover intention. The study fills a research gap by investigating the impact of aligning aspects of work that an individual values with what the work environment offers on important factors such as job satisfaction and turnover intention in audit firms. Auditors are the most valuable asset of audit firms. Therefore, it is important to investigate how work values and job satisfaction can reduce auditors' turnover intention through their perceptions and considering their diversity. The results can help improve workplace well-being and talent retention. Auditing firms are associated with high turnover rates, so understanding the factors that can mitigate turnover is essential to developing programs and solutions that promote the retention of these employees. Data were collected via an online questionnaire completed by Brazilian auditors. The sample comprised 108 auditors. Participants were contacted via the social media platform LinkedIn. Three constructs were investigated: work values (Porto & Tamayo, 2003), job satisfaction (Siqueira, 1995), and turnover intention (Siqueira et al., 2014). Data analysis involved descriptive statistics and structural equation modeling. The results indicated that work values positively relate to job satisfaction, which negatively relates to turnover intention. Moreover, work values were found to have an indirect relationship with turnover intention, mediated by job satisfaction. Additionally, we found differences in the relationships between generations and the gender of auditors, which emphasizes the importance of firms considering team diversity when developing policies to improve job satisfaction and employee retention.

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https://doi.org/https://doi.org/10.1590/1808-057x20252128.en

Or copy a formatted citation

@article{camila2025,
  title        = {{Relationship between work values, job satisfaction, and auditors' turnover intention}},
  author       = {Camila Adam et al.},
  journal      = {Accounting & Finance Journal / Revista Contabilidade & Finanças},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1590/1808-057x20252128.en},
}

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Relationship between work values, job satisfaction, and auditors' turnover intention

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.