Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance

Louis, Ramesh Ruben and Sulaiman, Noor Adwa and Zakaria, Zarina (2022) Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance. Pacific Accounting Review, 34 (2). pp. 274-292. ISSN 0114-0582, DOI

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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. © 2021, Emerald Publishing Limited.

Item Type: Article
Funders: None
Uncontrolled Keywords: Attributes; Auditors’ performance; Perceptions; Talent management
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > Business > Accounting. Bookkeeping
Divisions: Faculty of Business and Economics > Department of Accounting
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 14 Nov 2023 03:09
Last Modified: 14 Nov 2023 03:09

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