PRACTITIONER SUMMARY Implications of Employee Satisfaction and Work-Life Balance in Accounting Firms

This article summarizes and reflects on the implications of the published study “Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality” (Khavis and Krishnan 2021), which examines the link between employee satisfaction, work-life balance, and audit quality within accounting firms. The study uses employee-level reviews from Glassdoor.com to examine how accounting firms are perceived by their employees, and tests whether accounting firms’ workplace characteristics explain employee satisfaction and audit quality. We briefly summarize the findings of this study and highlight relevant practical implications related to audit quality, employee recruitment, and employee retention, which may interest practitioners, regulators, and academics.