Career drivers of junior auditors: an exploratory study

Abstract

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the gender and size of firm variables. The results identify the presence of statistically significant differences (p < 0.05) between male and female junior auditors in the career drivers of material rewards, search for meaning, and affiliation. When the size of auditing firms – big‐five firms versus non‐big‐five firms – is used as a basis for comparison, there are significant differences found in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy, and security. Significant gender‐firm interaction effects are found in the career drivers of expertise, autonomy and security. Implications for both the profession and academic educators and suggestions for future research are discussed.

Citation

Ming Chia, Y. (2003), "Career drivers of junior auditors: an exploratory study", Managerial Auditing Journal, Vol. 18 No. 2, pp. 100-111. https://doi.org/10.1108/02686900310455083