揭开审计师外部就业能力的神秘面纱:探究前因和行为后果

IF 16.4 1区 化学 Q1 CHEMISTRY, MULTIDISCIPLINARY
J. Pruijssers
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引用次数: 0

摘要

目的 在快速变化的职业环境中,终身工作保障不再有保障,本研究探讨了审计公司如何在塑造员工职业认知方面发挥重要作用,以及随后对审计师行为产生的影响。具体而言,本研究探讨了审计公司的职业发展举措与审计师对外部就业能力的看法之间的联系--外部就业能力是审计师行为的重要决定因素。研究采用结构方程模型对 359 名审计师的调查数据进行分析。研究结果表明,当审计师事务所积极支持职业发展时,会对审计师感知的外部就业能力产生积极影响。较高的外部可雇佣性反过来又会导致审计师产生积极的行为结果,包括更强的关系行为(如职业承诺)和操作行为(包括提高职业怀疑态度和减少可能影响审计质量的行为)。原创性/价值本研究发现了一个悖论,即通常被视为风险的外部可雇佣性,却成为审计师理想行为的有力驱动因素。在当今强调以个人为中心和灵活职业的动态职业环境中,这些结果凸显了感知外部可雇佣性的益处。公司对审计师职业生涯的投资不但不会削弱审计服务,反而会提高审计师的外部可雇佣性,从而促进审计师的理想行为。组织在职业发展实践方面的支持创造了一种环境,在这种环境中,审计师更加尽职尽责,对职业持怀疑态度,并维护审计服务的质量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences
PurposeIn a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their employees’ career perceptions and the subsequent effects on auditor behavior. Specifically, it explores the link between audit firms’ career development initiatives and auditors’ perceptions of external employability – an important determinant of auditor behavior. Using the framework of social exchange theory, the study investigates how perceived external employability affects both relational and operational behaviors of auditors.Design/methodology/approachThe study employs structural equation modeling on survey data from 359 auditors.FindingsThe results indicate that when audit firms actively support career development, it positively contributes to auditors’ perceived external employability. A higher perceived external employability, in turn, leads to positive behavioral outcomes among auditors, including stronger relational behaviors (such as professional commitment) and operational behaviors (including heightened professional skepticism and reduced behaviors that could compromise audit quality).Originality/valueThis study uncovers a paradox where perceived external employability, typically viewed as a risk, emerges as a potent driver of desirable auditor behavior. In today’s dynamic career landscape, emphasizing individual-centered and flexible careers, these results highlight the benefits of perceived external employability. Rather than undermining audit services, increased perceived external employability driven by firm investments in auditors’ careers acts as a catalyst for desirable auditor behavior. Organizational support in terms of career development practices creates an environment where auditors are more committed, professionally skeptical and uphold the quality of audit services.
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来源期刊
Accounts of Chemical Research
Accounts of Chemical Research 化学-化学综合
CiteScore
31.40
自引率
1.10%
发文量
312
审稿时长
2 months
期刊介绍: Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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