Attraction and Departure of Early-Career Auditors: A Systematic Literature Review

SYNOPSIS

This paper synthesizes research on the attraction and departure of early-career auditors (i.e., interns, staff, and senior associates). I develop a framework to organize the literature around determinants and consequences of attraction to and departure from the profession. Using this framework, I review evidence on the factors that shape entry into auditing, the characteristics of auditors and their work that influence turnover, and the outcomes of turnover for audits, the profession, firms, and individuals. I consider these findings against the backdrop of contemporary contextual factors, specifically regulatory pressures, evolving work arrangements, emerging technology, and gender. The literature shows that early-career experiences are central to the stability and sustainability of the audit pipeline and reveals how interconnected factors influence both attraction and departure. I conclude by identifying promising directions for future research that address gaps in understanding the determinants and consequences of early-career auditors’ experiences.

JEL Classifications: M42.