This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms.,This paper initially identifies turnover studies by searching two commonly used business databases, ABI and Business Source. Subsequently, references in these studies are examined. Over 100 published studies of accounting firms are identified.,Prior turnover studies can be classified by the underlying theory: psychological attachment; role theory; mentoring; and organizational justice. Using these theories, prior research has examined a wide variety of issues such as the role of gender in turnover.,Turnover is a significant and long-term problem in accounting firms. Practitioners and researchers have long noted that firms lose the costs of training employees who leave the firm. Recently, many in the auditing field have recognized that employee turnover may reduce audit quality. This paper summarizes prior turnover research, which may provide guidance to future researchers and managers of accounting firms.,This study fills a void in the accounting literature, which is missing a comprehensive and up to date review of prior studies of turnover in accounting firms. Opportunities for future research are also explored. While much has been learned, some theoretical and methodological issues remain unresolved.

中文翻译：

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会计师事务所的营业额：文献综述

本文回顾并综合了有关公共会计师事务所营业额调查的大量文献。本文首先通过搜索两个常用的业务数据库ABI和Business Source来确定营业额研究。随后，检查了这些研究中的参考文献。确定了100多个已发表的会计师事务所研究。角色理论 指导 和组织公正。使用这些理论，先前的研究已经研究了各种各样的问题，例如性别在营业额中的作用。营业额是会计师事务所的一个重要而长期的问题。从业人员和研究人员长期以来一直指出，公司损失了培训离开公司的员工的成本。最近，审计领域的许多人已经意识到员工离职可能会降低审计质量。本文总结了以往的营业额研究，可以为未来的会计师事务所研究人员和管理人员提供指导。本研究填补了会计文献中的空白，而该文献缺少对会计师事务所的营业额先前研究的全面而最新的综述。还探索了未来研究的机会。尽管已学到很多东西，但仍未解决一些理论和方法问题。还探索了未来研究的机会。尽管已学到很多东西，但仍未解决一些理论和方法问题。还探索了未来研究的机会。尽管已学到很多东西，但仍未解决一些理论和方法问题。