Decoding the departure of auditors: analysis of factors affecting the willingness to leave the auditing profession

One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of this research is to investigate the factors affecting auditors' exit from the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 2022 and 2023 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software became a developed model consisting of three categories of factors: micro, medium and macro. The results obtained from the research showed that 64 factors cause auditors to leave the auditing profession The most important factors are audit fees, job burnout, alternative job opportunities for employees, lack of patience of employees for job promotion. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.