Section Article

AN EXAMINATION OF FACTORS THAT IMPACT AUDITORS’ WORK SATISFACTION IN AUDITING ORGANISATIONS
Author(s): Dr. Kaptan Ghosh

Abstract
Work satisfaction among auditors in auditing organisations is a crucial determinant of professional performance employee retention organisational efficiency and overall audit quality. Post-2021 studies indicate that auditors’ work satisfaction is influenced by a complex interplay of factors including organisational culture leadership style workload professional development opportunities remuneration job autonomy ethical climate and work-life balance. This research examines these factors by integrating quantitative survey data from auditing professionals and qualitative insights from industry reports peer-reviewed studies and stakeholder interviews. Findings suggest that auditors’ perception of organisational support leadership effectiveness and opportunities for skill enhancement significantly enhance job satisfaction and commitment. Conversely excessive workload ambiguous reporting lines limited career progression and ethical conflicts negatively impact satisfaction levels. The study further explores the moderating roles of demographic variables such as age experience gender and educational background in shaping work satisfaction outcomes. By providing a holistic analysis of post-2021 trends this research contributes to a better understanding of the drivers and barriers of auditors’ work satisfaction offering actionable recommendations for auditing firms to enhance employee engagement performance and organisational stability. The study also highlights the importance of ethical organisational practices supportive leadership and structured career development programs in sustaining auditor satisfaction and retention thereby ensuring high-quality auditing standards and overall corporate governance.