Job Satisfaction Among Auditors

Abstract

The purpose of this research is to examine job satisfaction among auditors and the relationships between internal as well as external factors and job satisfaction. The research also examines internal and external factors of motivation; dimensions for internal factors include achievements, advancement, work itself, recognition and growth while for external, the dimensions are company policy, relationship with peers, work security, supervisory relationship, money, and working conditions. This research is guided by Herzberg’s Two Factor Theory which explains the difference between motivation and hygiene factors that can lead to job satisfaction. Data were collected using an online questionnaire distributed to auditors in Johor state audit firms with diverse personal and professional backgrounds. The results show that both internal and external factors of motivation have significant positive relationships with job satisfaction. ‘Achievement’ and ‘Growth’ are dominant internal factors of motivation towards job satisfaction while ‘Company policy’ and ‘Relationship with Supervisors’ are dominant external factors of motivation. The results of this research provide indicators to the employers, particularly audit firms, on the factors that influence job satisfaction, thus these employers could take appropriate actions in ensuring the well-being of their employees who are in this context are auditors.

The determinants of job satisfaction and auditors' performance in the Saudi context

“…However, the current literature provides contradictory results about Herzberg's internal and external factors that impact job satisfaction (see literature review section). These inconclusive results led to a research gap to verify the role of internal and external factors in job satisfaction (Pio, 2022;Saat et al, 2021).…”

“…Comparable research on auditors, on the other hand, is scarce. Thus, the criteria identified by Herzberg have yet to be directly duplicated in the auditor's setting (Saat et al, 2021). Surprisingly, few prior researchers have used the three criteria that describe comparable concepts in one study, namely achievement, growth and advancement.…”

“…Surprisingly, few prior researchers have used the three criteria that describe comparable concepts in one study, namely achievement, growth and advancement. Instead, most researchers have integrated growth, achievement and advancement as a single component (Ann and Blum, 2020;Saat et al, 2021). This exploratory study explores the relationships between external and internal factors and job satisfaction, as well as the relationship between auditor performance and job satisfaction, in an endeavour to address this research gap.…”

“…This exploratory study explores the relationships between external and internal factors and job satisfaction, as well as the relationship between auditor performance and job satisfaction, in an endeavour to address this research gap. Without addressing this gap, it is questionable whether or not they play a role in maximising job satisfaction (Saat et al, 2021). Further, it is questionable the extent to which job satisfaction can enhance auditors' performance (Cai et al, 2023;Pio, 2022).…”

“…Achievement, advancement, recognition and growth were all parts of the internal factors. On the other hand, external factors include interpersonal relationships, supervision, salary conditions, organisational policy and working conditions (Rani et al, 2018;Saat et al, 2021). The internal factors that contribute to job satisfaction differ from external factors (Jaworski et al, 2018).…”