Drivers and Drawbacks of an External Auditing Career

P.J. Baldacchino , N. Tabone , L.G. Micallef , S. Grima
International Journal of Economics & Business Administration, Volume VI, Issue 3, 21-46, 2018

Abstract:

With this study the authors shed light on Maltese auditors’ perceptions about a professional career in auditing. They examine the motivational factors that steer individuals towards a career in auditing. In addition, an analysis of the drawbacks encountered in the auditing profession from the perspective of the Maltese auditors is also carried out. An explanatory sequential mixed method design was employed. A questionnaire was first distributed to audit practitioners working within Maltese audit firms, and 205 responses were received. This was followed by ten semi-structured interviews with auditors. Findings highlight job security as the most significant career driver and that if Maltese auditors had to look for another job, the majority would not opt for an audit-related post but would instead move towards other accountancy-related jobs. Moreover, it was concluded that factors such as heavy workload, stress and problems with managing work-life balance are associated with the auditing profession, especially by respondents working within Big Four audit firms in Malta.


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