بررسي تاثير عوامل سرپرستي شغلي حسابرسان و انگيزه آنها براي تداوم همكاري با موسسات حسابرسي‌

An Investigation into the Supervisory Factors Contributing to the Auditorsʹ Job Satisfaction and Their Intentions to Remain in the Firm: An Iranian Case

This study examines the relationships between levels of job satisfaction, perceived supervisory actions, and intentions of Iranian trainee accountants to remain in their related firms. This study also examines differences between trainee accountants of Audit Organization (AO) and public accounting firms relative to their perceptions of the existence of the supervisory actions and of their job satisfaction. Data was collected using a survey questionnaire in 2007. Findings suggest that perceived supervisory actions (comprising aspects of leadership and mentoring, working conditions, and work assignments) are significantly and positively related to job satisfaction, Likewise, findings of the study indicate that there are positive relationships between job satisfaction and intentions to remain in the firm. Finally, significant differences were found between Audit Organization and public accounting firms relative to all the elements of supervisory actions and job satisfaction, with accountants at public accounting firms reporting higher levels of each variable.