Auditors' relationship with their accounting firm and its effect on burnout, turnover intention, and post-employment citizenship

Abstract

SUMMARY: This summary discusses two related papers (one focusing on auditors currently employed by their firm and the other on firm alumni) that examine the relationship between auditors and their firm; both papers address auditors' commitment to their firm and how it affects important organizational outcomes including burnout, turnover intention, and post-employment citizenship. Herda and Lavelle's (2012) paper, "The Auditor-Audit Firm Relationship and Its Effect on Burnout and Turnover Intention," suggests that stronger relationships between auditors and their firms can reduce burnout and turnover intention. Herda and Lavelle's (2011) paper, "The Effects of Organizational Fairness and Commitment on the ExtentofBenefits Big Four AlumniProvide Their Former Firm," investigateshow these relationships continue to provide benefits to the firm after the auditor's employment with the firm has ended. The results of both papers underscore the importance of fair treatment in building high-quality relationships between auditors and their firm. If audit firms use fair procedures when making organizational decisions (e.g., performance evaluations, sched-uling, paid time-off), then current auditors are less likely to burn out and leave the firm, and former auditors are more likely to send the firm business.