Disrupted Socialization: Resource Gaps among Early-Career Auditors

SYNOPSIS

Accounting firms are navigating evolving audit environments driven by flexible work arrangements and increased digitalization, while at the same time, younger professionals bring different career expectations than previous generations, and the workforce is becoming more diverse. These shifts in the profession have disrupted the traditional socialization necessary to support early-career auditors. Drawing on socialization resources theory (SRT), this study explores the socialization resource gaps experienced by early-career auditors in contemporary work environments. Using survey and interview data, we identify gaps across relational/social and work-related resources. Results suggest that evolving work environments may create new barriers to resource access during socialization and that such barriers are not uniformly experienced among early-career auditors. We offer recommendations for firms to help support newcomer adjustment and retention and provide avenues for future research.