Enhancing Auditor Responses to PCAOB Inspection Feedback

Guided by the performance feedback literature, we study PCAOB inspections as a nonstandard feedback event. We use an experiential questionnaire to collect and analyze perceptions, reactions, and responses to inspection feedback from 120 partners and managers subject to a recent PCAOB inspection. Despite varying perceptions, we find on average auditors perceive strong firm support but also that firms acquiesce to inspectors. Generally, the feedback source, inspectors, are perceived as professional, organized, and knowledgeable and auditors agree with the feedback message, perceiving it as consistent and well reasoned. We observe a range of auditor reactions (satisfaction with and motivated to use inspection feedback), responses at the engagement level (improvements to audit quality and inspection risk or impression management), and individual responses. Multivariate analyses show more positive feedback perceptions improve reactions, which enhance desirability of responses and are robust to considering the inspection outcome, offering insights for refining inspection interactions and processes.

Aim/Purpose: This study forms part of the World IT Project, which aims to gain a deeper understanding of individual, personal and organisational factors influencing IT staff in a modern, work environment. The project also aims to provide a global view that complements the traditional American/Western view. The purpose of this study is to investigate and report on some of these factors, in particular, the role that job satisfaction has in turnover intention (i.e., changing jobs within the IT industry) and turn-away intention (i.e., moving to another industry other than IT) in South Africa. Background: Several studies have reported on the importance of an employee’s job satisfaction to organisation success, and the various factors that influence it. Most studies on job satisfaction adopted a Westernised and not a global view. Very few empirical studies have been conducted on job satisfaction of IT workers in South Africa. This paper reports on the individual, personal and organisational factors that influence the job satisfaction of IT staff in South Africa. Methodology: The study uses statistical analysis of survey data acquired through the World IT Project. Both online and paper based questionnaires were used. A sample size of 301 respondents was obtained from the survey, which was conducted over a period of 6 months during 2017. The factors that influence IT job satisfaction were analysed using correlation analysis, multiple regression analysis and discriminant analysis. The factors investigated were employee and organisational demographics, aspects of occupational culture, and various job-related individual issues. Contribution: This paper presents the only study focused specifically on turnover and turn-away intention amongst IT staff in South Africa. The final proposed model, grounded in the empirical dataset, clearly shows job satisfaction as a strong mediating construct explaining most of the variance in the IT professional’s intention to leave the organisation (i.e. their turnover intention) and the industry (i.e. their turn-away intention). Findings: The findings revealed that there was a significant correlation between job satisfaction and turnover intention as well as between job satisfaction and turn-away intention of IT staff. Perceived professional self-efficacy, strain and experience were also highly correlated with turnover intention. Professional self-efficacy was also significantly correlated with turn-away intention. Based on the analyses that were conducted, a research model is presented that shows the relationships between the various antecedents of turnover and turn-away intention. Recommendations for Practitioners: Managers in organisations dealing with the shortage of IT skills can use the model to plan interventions to reduce IT staff turnover rates by focussing on addressing the identified individual issues such as strain, job (in)security and work load as well as the personal value and IT occupational culture issues. Recommendation for Researchers: Researchers in the field of IT staff recruitment and management can find value for their research in the proposed refined model of IT job satisfaction and turnover intention. Future research could possibly replicate the study in other countries or could focus on different factors. Impact on Society: IT skills play a crucial role in society today and are therefore in high demand. However, this demand is not being satisfied by the current rate of supply. Research into what factors influence IT staff to leave the organisation or the industry can assist managers with improving their employee relations and job conditions so as to reduce this turnover and increase organisations’ and society’s competitiveness and economic growth. Future Research: It would be interesting to determine if the findings are similar for a sample of smaller organisations and/or younger IT employees since this study focussed on larger organisations and more experienced staff. Future research could also compare the findings of South African organisations with those in other countries.

The aim of this research is to analyze the influence of Motivation on Turnover Intention, to analyze the influence of Organizational Commitment on Turnover Intention, to analyze the influence of Motivation on Job, to analyze the influence of Organizational Commitment on Job Satisfaction, to analyze the influence of Job Satisfaction on Turnover Intention, to analyze the influence of Motivation on Turnover, to analyze the influence of Organizational Commitment on Turnover Intention. Using quantitative, and descriptive research. The respondents are 246 employees of PT PNM. Questionnaires using a Likert scale with the assistance of SmartPLS. The results of this study indicate that motivation has a significant negative effect on turnover intention, organizational commitment has a significant negative effect on turnover intention, motivation has a significant positive effect on job satisfaction, organizational commitment has a significant positive effect on job satisfaction, job satisfaction has a significant negative effect on turnover intention, motivation has a significant negative effect on turnover intention through job satisfaction, and organizational commitment has a significant negative effect on turnover intention through job satisfaction The aim of this research is to analyze the influence of Motivation on Turnover Intention, to analyze the influence of Organizational Commitment on Turnover Intention, to analyze the influence of Motivation on Job, to analyze the influence of Organizational Commitment on Job Satisfaction, to analyze the influence of Job Satisfaction on Turnover Intention, to analyze the influence of Motivation on Turnover, to analyze the influence of Organizational Commitment on Turnover Intention. Using quantitative, and descriptive research. The respondents are 246 employees of PT PNM. Questionnaires using a Likert scale with the assistance of SmartPLS. The results of this study indicate that motivation has a significant negative effect on turnover intention, organizational commitment has a significant negative effect on turnover intention, motivation has a significant positive effect on job satisfaction, organizational commitment has a significant positive effect on job satisfaction, job satisfaction has a significant negative effect on turnover intention, motivation has a significant negative effect on turnover intention through job satisfaction, and organizational commitment has a significant negative effect on turnover intention through job satisfaction

The relationship among job characteristics organizational commitment and employee turnover intentions

PurposeThis paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.Design/methodology/approachThe authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.FindingsAuditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.Practical implicationsLocalised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.Originality/valueTo the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

摘要: 职业幸福感是国内外学者和管理实践者关注的重要问题, 本文综合资源保存理论、工作要求-资源模型和本土心理资本理论, 构建并检验了本土心理资本对职业幸福感的影响模型。研究一通过访谈、问卷调查等方法研制了信效度较好的问卷, 1566名教师的调查结果表明, 本土心理资本包含事务型心理资本(希望、乐观和坚韧)与人际型心理资本(自谦、感恩、利他、情商/情绪智力和信心/自我效能)。研究二使用2280名教师的有效数据, 通过控制了其他变量影响后进行结构方程建模及交叉验证分析, 结果表明:(1)职业幸福感(工作投入、工作倦怠、离职意愿和工作满意度)的积极情感体验(工作投入)与认知评价(工作满意度)存在增益螺旋过程; (2)心理资本通过能量补充和动机激发双过程促进职业幸福感; (3)人际型心理资本通过一级、二级能量补充与动机激发过程影响职业幸福感; 事务型心理资本也通过一级、二级动机激发过程影响职业幸福感, 但是只通过二级能量补充过程影响职业幸福感。在中国文化背景下, 人际型心理资本对职业幸福感的作用更大。

This study aimed to investigate the two-mediator serial mediation effect of missed nursing care and job satisfaction on the relationship between presenteeism and turnover intention in clinical nurses. A cross-sectional predictive correlational study was conducted, and the participants were 208 clin-ical nurses working in advanced general hospitals in South Korea. Data were collected from October 6 to November 7, 2023 using self-reported questionnaires, including general characteristics, presenteeism, missed nursing care, job satisfaction, and turnover intention. Data were analyzed using IBM SPSS/WIN ver. 29.0 and PROCESS macro ver. 4.2. Missed nursing care and job satisfaction exhibited a double mediating effect on the relationship between presenteeism and clinical nurses' turnover intention. In addition, missed nursing care showed a mediating effect on the relationship between presenteeism and clinical nurses' turnover intention. Job satisfaction had a mediating effect on the relationship between presenteeism and clinical nurses' turnover intention. Presenteeism had a direct effect on missed nursing care, job satisfaction, and turnover intention. Missed nursing care exerted a direct effect on job satisfaction and turnover intention among clinical nurses. Job satisfaction had a direct effect on turnover intention. To reduce nurses' turnover intention, it is essential to develop and implement programs focused on preventing presenteeism. Additionally, organizational initiatives should prioritize active support for nurses' health management, alleviating the shortage of nursing staff, augmenting job satisfaction, and improving the overall working environment.

Using citation analysis, co-citation analysis, and co-word analysis, this bibliometric study investigates research patterns related to work satisfaction and employee turnover intention. In order to objectively follow and analyze research trends in the subject, the study includes a quantitative assessment of bibliographic information, including publications, citations, authors, and institutions. The analysis showed variations in the number of journals produced year, with a significant rise in 2021 and a subsequent fall in 2015. In addition, the study determined the most referenced authors and works in the area, offering insightful information about current knowledge gaps and potential future research avenues concerning job satisfaction and employee turnover intention. The findings of this analysis offer descriptive answers to research questions and contribute to the understanding of factors influencing employee job satisfaction and turnover intention. This paper serves as a valuable resource for scholars and researchers interested in bibliometric analysis and the field of job satisfaction and employee turnover intention.

this study aims to determine the influence of perceived organizational support on turnover intention through job satisfaction as mediating variable both indirectly or directly. The sample in this study were 75 employees of PT. Bank MNC at Jakarta Pusat, whom the majority are sales divition, a minimum sample is determine by using Hair’s formula which are the indicators times with five. The analysis method used is SmartPLS 3.2.8 resulting in Perceived Organizational Support has a positive and significant effect on job satisfaction. Job satisfaction has a negative and not significant effect on turnover intention. Perceived organizational support has a negative and not significant effect on turnover intention. And perceived organizational support has a negative and not significant effect on turnover intention through job satisfaction as a mediating variable. The implication of this research is that the company is expected to increase perceived organizational support for employees to increase job satisfaction, then the next research party is expected to re-examine perceived organizational support for turnover intention, job satisfaction with turnover intention and perceived organizational support for turnover intention through job satisfaction because of the results of this study not significant. this study aims to determine the influence of perceived organizational support on turnover intention through job satisfaction as mediating variable both indirectly or directly. The sample in this study were 75 employees of PT. Bank MNC at Jakarta Pusat, whom the majority are sales divition, a minimum sample is determine by using Hair’s formula which are the indicators times with five. The analysis method used is SmartPLS 3.2.8 resulting in Perceived Organizational Support has a positive and significant effect on job satisfaction. Job satisfaction has a negative and not significant effect on turnover intention. Perceived organizational support has a negative and not significant effect on turnover intention. And perceived organizational support has a negative and not significant effect on turnover intention through job satisfaction as a mediating variable. The implication of this research is that the company is expected to increase perceived organizational support for employees to increase job satisfaction, then the next research party is expected to re-examine perceived organizational support for turnover intention, job satisfaction with turnover intention and perceived organizational support for turnover intention through job satisfaction because of the results of this study not significant..

Purpose Servant leadership has been tested as having a positive impact on employee self-efficacy which has been tested in the marketing literature within a service-delivery context. To date, there are no studies testing the Servant Leadership → Self-Efficacy path leading to salesperson job satisfaction, sales performance, and turnover intentions within a B2B context. The purpose of this study is to assess whether servant leadership has a direct relationship on salesperson self-efficacy (positive), job satisfaction (positive), performance (positive) and turnover intentions (negative). Second, the intent is to test whether servant leadership indirectly affects turnover intentions through self-efficacy, job satisfaction and performance as single and serial mediated paths. Finally, the study tests whether gender, firm size and job demands as challenge and hindrance stressors serve to moderate these hypothesized paths. Method Data was gathered over a 10-day period using an online survey from a survey panel of U.S. sales professionals who sell products and services to businesses within their sales role. The data was approximately evenly split between females and males and between smaller firms (less than 250 employees) and larger companies (more than 250 employees). The authors used Hayes Process Model 4 to test the hypothesized relationships. Findings Key results in this study suggest that servant leadership has a direct impact on salesperson job satisfaction (positive), self-efficacy (positive), and turnover intentions (negative), but fails to influence salesperson performance directly. Further, salesperson job satisfaction directly decreases turnover intentions; performance directly increases turnover intentions; but self-efficacy fails to have a direct impact on turnover intentions. Servant leadership has a direct impact on turnover intentions and indirect influence through job satisfaction (single mediator) and through self-efficacy, job satisfaction, and performance as serially mediated paths (Self-Efficacy → Job Satisfaction and Self-Efficacy → Performance). One significant finding is that servant leadership fails to directly influence salesperson performance suggesting that self-efficacy may exhibit suppressing the effects on Servant Leadership → Salesperson Performance path. Finally, the results indicate that gender (binary) and firm size (< 250 employees and > 250 employees) fail to serve as moderators on the proposed paths. However, servant leadership behaviors buffer the effects of challenge and hindrance stressors at low and moderate levels, but fail to have a buffering effect at high levels of challenge and hindrance stressors. Implications This study confirms that sales managers should consider adopting servant leadership to raise salesperson job satisfaction to aid in retaining sales talent (lower turnover intentions). Furthermore, sales managers who adopt servant leadership behaviors raise salesperson self-efficacy, which is a new finding that has not been tested to date in the marketing literature. Further, self-efficacy seems to suppress the direct link between servant leadership and salesperson performance indicating that servant leadership positively influences salesperson self-efficacy leading to higher salesperson performance as a mediated path. Also, salespeople who are high performers experience higher turnover intentions, possibly suggesting that high sales producers may perceive they should leave for better compensation or growth opportunities elsewhere. These relationships seem to hold regardless of gender and firm size. Finally, servant leadership seems to buffer the effects of low and moderate levels of challenge and hindrance stressors on job satisfaction, performance and turnover intentions. Originality This study provides further clarity as to whether servant leadership has a direct, partially mediated, or fully mediated influence on salesperson job satisfaction, performance and turnover intentions. The results support that servant leadership fails to directly influence salesperson performance; however, servant leadership increases self-efficacy, which in turn increases salesperson performance. This is a new finding within a business-to-business sales context. Another contribution to the nomological net is that servant leadership indirectly lowers salesperson turnover intentions through serial mediated paths consisting of self-efficacy, job satisfaction and performance as mediators.

Nursing staff shortages and the loss of nursing talent resources remain persistent global challenges. Work stress, job satisfaction, and occupational burnout are key factors influencing nursing staff turnover intentions. Examining the interrelationships among these four variables can provide deeper insights into turnover issues among critical care nurses. To examine the relationship between work stress and turnover intention among nurses in intensive care units. Additionally, this study aims to explore the mediating roles of occupational burnout and job satisfaction, thereby investigating the underlying mechanisms linking work stress, job satisfaction, occupational burnout, and turnover intention within the nursing population. A cross-sectional survey was conducted among 257 intensive care unit nurses. Study variables included job stress, job satisfaction, occupational burnout, and turnover intention. Key data underwent bivariate Spearman correlation analysis and mediation analysis using SPSS 27.0 and R 4.4.2. Job stress was negatively correlated with job satisfaction (r = -0.704, p < 0.01) and positively correlated with burnout (r = 0.616, p < 0.01) and turnover intention (r = 0.758, p < 0.01). Job satisfaction significantly negatively influenced turnover intention (r = -0.742, p < 0.01), while occupational burnout significantly positively influenced turnover intention (r = 0.663, p < 0.01). The structural equation model demonstrated good fit (χ 2/df = 2.55; CFI = 0.93, TLI = 0.92; RMSEA = 0.077). Job stress significantly and directly influenced turnover intention (β = 0.23, p = 0.003), while job satisfaction (β = 0.098, 95% CI: 0.046-0.153) and occupational burnout (β = 0.083, 95% CI: 0.045-0.132) concurrently mediated the relationship between job stress and turnover intention. In the overall effect of work pressure on turnover intention, indirect effects (through job satisfaction and burnout) collectively account for 56.56%, while direct effects account for 43.44%. This study examined the relationship between job stress and turnover intention, as well as the direct and indirect effects of enhancing job satisfaction and reducing occupational burnout on lowering nurses' turnover intention. It provides theoretical foundations and practical implications for mitigating nurse turnover issues.

BackgroundThe complex interrelationships between professional identity, job satisfaction, burnout, and turnover intention among general practitioners (GPs) are insufficiently understood in China. This study aimed to investigate the interrelationships between professional identity, job satisfaction, burnout, and turnover intention in China, and to examine whether job satisfaction and burnout played mediating roles between professional identity and turnover intention.MethodsA cross-sectional survey was conducted between October, 2017 and February, 2018 in China. The participants were selected using a multistage stratified random sampling method. Data were collected with a self-administered questionnaire from 3236 GPs (response rate, 99.8%) working in community health institutions in China. Professional identity was measured by the 13 items scale, and job satisfaction scale with an 11-item designed by Shi et al. was employed. Burnout was measured using a 22-item Maslach Burnout Inventory-Human Services Survey, and turnover intention was measured with a 6 items scale. Descriptive statistics were calculated and groups’ differences were estimated Student’s t-test and analyses of variance. Pearson’s correlation analysis was used to assess the degree of correlation among different dimensions of professional identity, job satisfaction, burnout, and turnover intention. Structural equation modeling analysis was applied to examine the interrelationships among these study variables based on the hypothesized model.ResultsThe proposed model achieved a good model fit. Job satisfaction had a direct negative effect on turnover intention (β = − 0.38, P < 0.001), burnout had a direct positive effect on turnover intention (β = 0.37, P < 0.001), and professional identity had an indirect negative effect on turnover intention through the mediating effect of job satisfaction and burnout.ConclusionsOur study elucidated the pathways linking professional identity, job satisfaction, and burnout to turnover intention of GPs. This revealed that turnover intention was significantly affected by job satisfaction and burnout, and the effects of professional identity on turnover intention can be mediated by job satisfaction and burnout.

PurposeThis study aims to investigate the influence of employee positions (supervisor vs line-level employee) on work-related variables (e.g. work engagement, job satisfaction and turnover intentions).Design/methodology/approachData were collected from line-level employees and supervisors of 29 mid- to up-scale hotels. A series of one-way ANCOVA were performed to test the position differences in work engagement, job satisfaction and turnover intentions. Hierarchical regression analyses were conducted to examine the moderating role of employees’ positions on the relationships between those variables.FindingsSupervisors have significantly higher work engagement and lower turnover intentions than line-level employees, whereas job satisfaction does not differ across positions. Employee positions significantly moderate the relationship between absorption and job satisfaction, and the relationship between dedication and turnover intentions.Practical implicationsThis study provides an in-depth analysis for hotel managers to capture work-related factors (i.e. work engagement, job satisfaction and turnover intentions) across employee positions. Dedication is the primary barometer that significantly leads to job satisfaction and reduced turnover intentions compared to vigor and absorption. Although job satisfaction may be boosted by improving employee work engagement (i.e. vigor, dedication and absorption), increasing absorption is not an effective solution to increase supervisors’ job satisfaction. Hotel managers need to carefully monitor supervisors’ levels of dedication, given its focal impact on turnover intentions.Originality/valueThis study is one of the first attempts to examine the differences between line-level employees’ and supervisors’ work engagement (i.e. vigor, dedication and absorption) and its consequences (i.e. job satisfaction and turnover intentions). Findings highlight the unique influence of the individual dimension of work engagement on job satisfaction and turnover intentions. This study reveals the moderating effect of employee positions on the links between engagement dimensions and consequences.

PurposeThis study aims to advance the understanding of the relationships between employee engagement (EE), satisfaction and turnover intention (TI) beyond their known linear functions by providing a set of significant empirical evidence on nonlinear functions including quadratic, cubic and interactive effects.Design/methodology/approachThis study used four 2 × 2 between-subjects experiments sampling 640 hospitality sales professionals through online data collection methods. EE and employee satisfaction (ES) were examined in disaggregation into personal and organizational dimensions. Residual regression models controlling for age and gender as covariates were the main approaches for analyzing data for nonlinear effects.FindingsBoth EE and ES consistently have significant negative quadratic and positive cubic effects on employees’ TI. EE and ES have a negative interaction effect, that is, complementing each other, on TI such that the effect is more pronounced at higher levels than lower levels of EE and satisfaction.Practical implicationsOrganizations need to understand some threshold phenomena that may exist in the widely believed linear effects of EE and satisfaction on TI. Doing so may help allocate resources more effectively for EE and satisfaction.Originality/valueThis study examined the nonlinear as well as interactive nature of the relationships between EE and TI and ES and TI to expand our understanding of these relationships beyond the known linearity and add new empirical evidence to the literature.

This study investigated the five scales of organizational commitment and its impacts on job satisfaction and turnover intention of IT employees. Existing three component model of organizational commitment including affective, continuance, and normative commitment(AC, CC, NC) has been widely used, especially in the western contexts. However, little attempt has been made to examine the extent to which the three component model is appropriate for Korean employees. Thus, we examined the validity of the existing three component model and developed the two new scales, Benefit-related Commitment(BC) and Relational Commitment(RC) reflecting unique cultural and institutional work values in Korean labor market. More importantly, we investigated the relationships among the five commitment scales, job satisfaction, and turnover intention of IT employees. The results showed strong evidence for the convergent and discriminant validity of newly developed BC and RC as well as AC, CC, and NC among them. Furthermore, the five commitment scales excluding CC and NC were positively related to job satisfaction. Also, all five commitment scales were negatively related to turnover intention. The findings provide theoretical implication for the commitment scales and managerial implication for the employees in IT service Industry.