Generations Y and Z in Auditing—Solutions for Enthusing the Young Generations about a Job in the Audit Sector

Abstract

The audit sector has a problem in recruiting junior staff, which is exacerbated by the changing desires of the youngest generations entering employment, Generations Y and Z, and supposedly by the growth of digitalization. Members of these generations apparently do not find working conditions in the audit sector attractive. This article therefore compares the audit sector’s requirements for potential employees with the expectations of Generations Y and Z of an employer, using the example of the German market. The sector’s requirements are determined with a content structuring qualitative content analysis of selected job advertisements. The expectations of the generations were elicited from the relevant literature, and especially from empirical studies. The analysis reveals the gap between the expectations of members of the youngest generations entering employment and the requirements of the audit sector. Subsequently, potential strategies for attracting sufficiently qualified young staff in the future are outlined.