Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement

Abstract

Research on organisational socialisation typically assumes that the newcomer′s adjustment to the organisation is directly affected by the earlier professional socialisation process at the university. An important area of research has focused on the relationship between the structure of educational institutions and the organisational socialisation process. While previous studies have tended to focus on the professional orientation of students, this study focuses on auditors as they advance in the profession. The findings indicate that there are significant differences both in advancement rate and retention rate among auditors from unaccredited, accredited, and professional schools of accountancy and that the significance of the differences increases with time.