Open AccessAn Empirical Examination Of A Model Of The Turnover Intentions Of Information Systems Auditors
Author(s) -
Ross Quarles
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v10i1.5965
Subject(s) - audit , accounting , business , sample (material) , affect (linguistics) , control (management) , turnover , accounting information system , identification (biology) , psychology , management , economics , chemistry , communication , chromatography , botany , biology
This study addresses the applicability of existing models of auditors and accountants turnover to information systems (IS) auditors. Excessive, unprogrammed IS auditor turnover may decrease stability and expertise in an area crucial to the development, audit, and control of computerized accounting information systems. Identification of the factors affecting IS auditor turnover will better equip management to deal with that turnover. The data indicate that several factors under the direct control of management affect the turnover intentions for the sample of IS auditors examined.