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Walden Dissertations and Doctoral Studies

Accounting

Audit

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Business

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee Jan 2017

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee

Walden Dissertations and Doctoral Studies

In the auditing profession, many business owners are unable to retain auditing staff. The cost to replace an auditor can cost a company as much as 150% of the auditors' annual salary. Perpetuating this problem is that some auditing business owners do not know the relationship between internal auditors' intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Grounded in Herzberg's 2- factor theory, the purpose of this correlational study was to examine the relationship between intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Participants included 96 members of the Central Florida Institute of Internal Auditors. Data …


Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner Jan 2016

Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner

Walden Dissertations and Doctoral Studies

Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. …