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The turnover intentions of information systems auditors

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  • Muliawan, Agung D.
  • Green, Peter F.
  • Robb, David A.

Abstract

The turnover rate of Information Systems auditors is an emerging problem for the profession. In his study of factors affecting resource allocations to Information Systems Audit departments, Lucy [Lucy, R.F. Factors affecting information systems audit resource allocation decisions. Thesis, The University of Texas, Arlington, 1998.] found that the average Information Systems (IS) auditor has four years of IS Audit experience. Dunmore [Dunmore D.B. Farewell to the information systems audit profession. Internal Auditor 1989; February:42–48.] argues that this high turnover of IS auditors will limit systems audit knowledge. Unlike prior research investigating turnover intentions of IS auditors, this study specifically includes factors that reflect the higher level needs of IS audit professionals. The need to satisfy personal and professional growth exerts a particularly strong influence on IS auditors' turnover intentions. Further, our study confirms that IS auditors' share similar characteristics to other IS professionals rather than with general accountants and auditors. Organizations wanting to retain their IS auditors should provide regular opportunities for their IS auditors to satisfy their personal growth needs.

Suggested Citation

  • Muliawan, Agung D. & Green, Peter F. & Robb, David A., 2009. "The turnover intentions of information systems auditors," International Journal of Accounting Information Systems, Elsevier, vol. 10(3), pages 117-136.
    • Handle: RePEc:eee:ijoais:v:10:y:2009:i:3:p:117-136
    DOI: 10.1016/j.accinf.2009.03.001
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    References listed on IDEAS

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    Cited by:

    1. Revilla-Camacho, María Ángeles & Vega-Vázquez, Manuela & Cossío-Silva, Francisco José, 2015. "Customer participation and citizenship behavior effects on turnover intention," Journal of Business Research, Elsevier, vol. 68(7), pages 1607-1611.
    2. Minjoo Chung & Aeeun Jeon, 2020. "Social exchange approach, job satisfaction, and turnover intention in the airline industry," Service Business, Springer;Pan-Pacific Business Association, vol. 14(2), pages 241-261, June.
    3. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 0. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
    4. Francisco-José Cossío-Silva & María-Ángeles Revilla-Camacho & Beatriz Palacios-Florencio & Dolores Garzón Benítez, 2019. "How to face a political boycott: the relevance of entrepreneurs’ awareness," International Entrepreneurship and Management Journal, Springer, vol. 15(2), pages 321-339, June.
    5. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 2017. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 19(3), pages 577-591, June.

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