How do Audit Internships Influence the Commitment and Turnover Intentions of Public Accounting New-Hires?

• In Event: SESSION 3C: Audit Quality and Conservation

Abstract

This study investigates the factors that influence the organizational and professional commitment of public accounting new-hires. We measure the organizational and professional commitment of 99 audit interns just prior to the start of busy-season internships with public accounting firms and then again at the conclusion of the internship. We also collect data on the number of hours worked, assigned audit areas, assignment complexity, relationships with coworkers, firm size, whether an offer was received and their intentions to work in public accounting. We find that by the end of the audit internship, approximately 60% of interns had changed their views with regards to how long they planned to work in public accounting. In multivariate analyses we find that the number of hours worked is associated with decreases in commitment. On the other hand, greater task variety, working on tasks perceived as challenging and positive experiences with coworkers were all associated with increases in commitment.

Authors

• Matthew T Hart, Texas Tech University

• Joleen Kremin, Texas Tech University

• William R Pasewark, Texas Tech University