Research On Influencing Factors Of Auditor Turnover Intention

With the fast development of economy,facing increasingly fury competition in all walks of life,to get shelter and talent shows itself,the most important is,do a good job in the management and development of human resources,the use of the necessary attractive conditions,so that the core staff to take the initiat ive to make an active contribution to the organization,give full play to the strategic advantages of human resources.In the context of social and economic change,knowledge workers began to receive attention.Among them,as a knowledge intensive industry accounting firm audit industry,its sustained and stable development has gradually been concerned.As one of the industries with lofty turnover rate,the phenomenon of frequent turnover of CPA firms in China has become the main threat to the growth of accounting firms.The increase of the turnover rate will increase the operating cost,the training of the core auditors is limited,and it will affect the work force of other auditors.Therefore,in the turnover behavior,accounting firm managers should under stand different auditors' personal attributes,psychological and material pursuit,in order to meet their requirements at the same time,the different audit staff 's potential can be fully utilized.How to retain the audit personnel,reduce the loss of the core staff brought about by economic losses,accounting firms to become an important problem to be solved.In order to explore the reasons of auditor turnover,the paper analyzes the influence of audit staff's work stress,organizational support and organizational commitment on turnover intention.This comprehensive literature review and the results of internal and external auditors to conduct questionnaire survey and other aspects,through empiric research,to understand the working pressure,CPA audit of our organization support,organizational commitment and turnover intention of the basic situation,the interaction.By means of literature research,questionnaire survey and quantitative analysis,from the organization of audit staff commitment to adjust the working pressure of direct impact on turnover intention and organizational support on job stress process influence on the turnover intention the mediating mechanism,explore the impact of job stress,organizational support and organizational commitment and turnover intention.According to the investigation results of how to retain talent of our accounting firms audit the human resources department,the audit staff planning to ease work pressure,enhance organizational support,increase the level of organizational commitment and turnover intention weaken operation scheme.