Ramesh Ruben Louis, Noor Adwa Sulaiman, Z. Zakaria
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引用次数: 1
Abstract
Purpose
Prior literature on talent management (TM) in the audit setting has suggested several practices that may affect auditors’ performance. However, the study is limited in terms of a measurable set of comprehensive constructs of TM in the audit setting, as well as the impact of comprehensive TM constructs on auditors’ performance. Thus, the purpose of this study is to examine TM practices perceived to be important by auditors for auditors’ performance.
Design/methodology/approach
Data were obtained from 307 survey questionnaires received from auditors of large- as well as small- and medium-sized firms.
Findings
The study respondents perceived TM attributes related to supervision and review practices as the most vital for auditors’ performance. This category was followed by attributes related to ethics management practices along with training and development. The findings reveal that respondents generally perceived lower significance for attributes pertaining to work–life balance (WLB) and establishing a TM policy for auditors’ performance. While both top management and staff members of audit firms regarded WLB and establishing a TM policy to be of lower significance, top management placed greater importance on attributes related to ethics management, while staff perceived training and development attributes to be more critical.
Originality/value
This study examined a comprehensive set of TM practices (establishing a TM policy, recruitment, ethics management, training and development, supervision and review, remuneration, WLB and succession planning) and assessed the perceptions of audit practitioners on the significance of these practices on auditors’ performance.
期刊介绍:
Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.