Determinants of Auditors’ Intention to Leave Their Job in Thailand

Abstract

Auditor turnover has become a significant challenge for accounting firms in Thailand, affecting
audit quality and organizational performance. This study investigates the determinants of
auditors’ intention to leave their job, focusing on job satisfaction, organizational commitment,
work stress, career development opportunities, and social support. A quantitative research
design was adopted, with data collected through a structured questionnaire from 350 auditors
working in accounting firms across Thailand. The data were analyzed using descriptive
statistics, correlation analysis, and multiple regression analysis. The findings indicate that work
stress positively influences auditors’ turnover intention, whereas job satisfaction and
organizational commitment are the strongest negative predictors. Career development
opportunities and social support also significantly reduce turnover intention, although their
effects are comparatively smaller. These results highlight the importance of implementing
stress management programs, enhancing employee satisfaction and commitment, and
providing clear career advancement opportunities to retain skilled auditors. The study
contributes to both theory and practice by offering a comprehensive model of turnover intention
specific to the Thai auditing context.