Se upp för gapet

Abstract

High turnover among auditor assistants is a problem in the auditor profession. 61,7 %

of young graduates economists have changed profession at least once during their first

three years as employees (Hiltebeitel & Leauby, 2001), heavy workload in the auditing

profession is considered to be a contributing factor (Axelsson, 2015).

The main purpose of the study is to explain how students' views on the workload

affects staff turnover among auditor assistants. In addition, the aim is to describe the

expectations of a corresponding expectation gap between students and auditor

assistants. In order to achieve the purpose of the study, behavioural theories such as

Theory of Planned Behavior and Social Cognitive Theory have been adopted. Further,

the Expectation Theory, Identity Theory, Theory of Professions and previous studies of

the expectation gap and workload, stress and time pressure are used.

The study is based on a combination method based on three interviews with auditor

assistants, to develop an understanding of auditor assistants experience of the workload.

Subsequently a questionnaire was sent to students with a total of 134 received answers.

A short questionnaire with three questions similar to those sent out to students has also

been sent to the auditor assistants, with a total of 43 received answers.

The results shows that there is an expectation gap considering workload between

students and auditor assistants. Further aspects have emerged as contributing factors to

high staff turnover in the auditor profession, such as expectations for salary and work

content.