The influence of working conditions and employees’ income on the maintenance of audit human resources in domestic independent auditing firms

Phung Khac Sang (), Nguyen Ngoc Lan (), Mai Quynh Phuong (), Nguyen Tien Thanh () and Le Thi Thanh Hai ()

Edelweiss Applied Science and Technology, 2025, vol. 9, issue 11, 1328-1337

Abstract: For the auditing industry, which is a high-pressure and seasonally characterized industry, regulations on overtime, night work, occupational health care, and work arrangements play a key role in reducing stress, occupational burnout, and enhancing human resource retention. The purpose of this paper is to analyze, evaluate, and measure the factors of working conditions and employee income affecting the retention of audit human resources in domestic independent audit firms in Vietnam. We use both qualitative and quantitative research methods. Data are collected from auditors working in domestic independent audit firms through survey forms. The results show that the retention of audit human resources in domestic independent audit firms is influenced by two factors: working conditions and employee income. Of which, working conditions have the greatest influence. Based on the research results, we propose some recommendations to promote the retention of audit human resources in domestic independent audit firms in Vietnam.

Keywords: Accountant; Accounting law; Auditing; Auditor; Human resource management; Labor Code law; Maintenance of human resources. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ajp:edwast:v:9:y:2025:i:11:p:1328-1337:id:11157

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