期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：1
页码：1-23
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Retaining junior accountants from abandoning the accounting profession has been a subject of considerable interest amongst scholars for many years. Numerous causes of this issue have been reported and never-ending debates among both scholars and researchers have followed. In an early study, Bao et al. (1986) reported that among public accounting firms, their turnover rates were as high as 45% for junior accountants and the issue still remained a major concern even after three decades, as evidenced in extensive reports (e.g., Houghton et al., 2013; Chong George & Wallio, 2017). In relation to this, Houghton et al. (2013) mentioned that as stated by senior members of public accounting firms, job turnover among junior staff members remains a considerable concern for auditing profession..
