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How Does Detection-Risk-Related Anxiety Affect Job Retention among Auditors?

Kati Pajunen et al.

Accounting in Europe2025https://doi.org/10.1080/17449480.2025.2573916article
AJG 2ABDC A
Weight
0.50

Abstract

We study whether auditors feel anxiety stemming from detection risk in their work and theconsequences of anxiety for job satisfaction and job retention. Our survey of Finnish auditors andexploratory factor analysis revealed two factors we label Productive Anxiety and Unproductive Anxiety,which explain anxiety related to detection risk. We suggest that Productive Anxiety is typical in theauditing profession and helps cope with detection risk. However, Unproductive Anxiety representspersonal anxiety that may involve elements of fear of the consequences of audit failure and underminethe intentions to remain in the audit field. We applied structural equation modelling and found anegative mediation effect from Unproductive Anxiety on job retention via lower job satisfaction. Theopen answers in our survey were also qualitatively analysed, and the survey findings and possibleimplications were discussed with a professional auditor.

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https://doi.org/https://doi.org/10.1080/17449480.2025.2573916

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@article{kati2025,
  title        = {{How Does Detection-Risk-Related Anxiety Affect Job Retention among Auditors?}},
  author       = {Kati Pajunen et al.},
  journal      = {Accounting in Europe},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/17449480.2025.2573916},
}

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How Does Detection-Risk-Related Anxiety Affect Job Retention among Auditors?

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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

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