Auditors’ Opinion about the Factors Affecting their Job Satisfaction

Abstract

The main objective of this study is to investigate the factors affecting auditors’ job satisfaction. To do so, a questionnaire was prepared and distributed among the auditors being employed in audit firms, and a member of Iranian Association of Certified Public Accountants (IACPA). The collected data was analyzed by using Pearson correlation test, ANOVA, Student T test, and Spearman correlation coefficient test. The results show that eight organization factors including “salaries”, “promotion”, “participation in decision making”, “ acknowledgment”, “specialized auditing activities”, “proper performance evaluation”, “personal development”, and“ working in large accounting firms “ and the six nature (work itself) factors including “ variety in work “, “ latitude on audit work”, “knowing the result of the work”, “ challenge of the audit work”, “flexibility in doing audit activities “ and “ meaningful of the job “, and three environmental factors include “ supervision”, “ social good co-workers”, and “ job security” increase and role ambiguity decreases auditors' job satisfaction. The findings also show that the effects of “participation in decision making” and “acknowledgment” on auditors' job satisfaction increase as age and experience of auditors increase. In addition, the opinion of auditors about the factors affecting job satisfaction is dissimilar in different areas and educational levels. Finally, there is no difference between male and female auditors' opinions about the factors affecting job satisfaction.

Keywords

• Job Satisfaction
• Auditors
• Organizational Factors
• Job Nature Factors
• Environmental Factors