Impact of Articled Clerk Turnover on Audit Quality: A Study of BDO Zimbabwe Chartered Accountants
Résumé
This study investigates the impact of the high turnover rate of articled clerks on audit quality within BDO Zimbabwe Chartered Accountants.The departure of these professionals from the firm has raised significant concerns, prompting a comprehensive analysis.The research adopts a mixed-method approach, combining qualitative and quantitative elements, to provide a holistic understanding of the phenomenon.The sample, drawn from a population of 56 BDO Chartered Accountants members through stratified simple random sampling, consisted of 30 individuals.The findings reveal a notable negative correlation between the turnover of articled clerks and the overall quality of audits.This correlation suggests that frequent departures of these clerks adversely affect the firm's audit standards.It was determined that BDO Zimbabwe lacks adequate capacity management strategies, leading to increased staff turnover.To mitigate this issue, the study recommends the implementation of a mandatory tenure system for articled clerks.This system would ensure the retention of expertise and skills essential for maintaining high audit quality.Such a measure could prove instrumental in stabilizing the workforce and preserving the integrity of audit processes.This research contributes to the understanding of staff turnover's impact on audit quality, offering valuable insights for firms in similar contexts.
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