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Risks of overemphasising soft skills in junior auditor recruitment
Åbo akademi University, Finland.
Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.ORCID iD: 0000-0002-3922-578X
Stockholm University, Sweden.
2025 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497Article in journal (Refereed) Published
Abstract [en]

The recruitment process is central for managing human capital and attracting staff that are motivated to pursue a career within auditing. In this article, we explore a challenge facing audit firms’ human capital management practices related to the recruitment of junior auditors. When focusing on soft skills during recruitment of junior auditors to secure long-term human capital, audit firms risk creating expectations that are not met during the first year(s). These unmet expectations risk creating negative attitudes about retaining within the occupation. Using longitudinal cohort data on university graduates entering audit firms, we show that perceiving soft (hard) skills being in focus during recruitment positively (negatively) affects the intention to leave the audit occupation and firm after having gained one year of work experience. The positive (detrimental) effect relates only to a perceived focus on soft interpersonal skills and not on soft intrapersonal skills. For a perceived focus on soft interpersonal skills, it is also evidenced that a mismatch of perceived employer skill focus over time drives turnover intentions and that a perceived employer focus on hard skills during the first year of work increases the effect of an initial perceived focus on soft interpersonal skills during recruitment.

Place, publisher, year, edition, pages
Taylor & Francis, 2025.
Keywords [en]
Audit firms, Auditing, Human capital, Recruitment, Junior employees, Soft skills, turnover intention
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-73774DOI: 10.1080/09638180.2025.2564796ISI: 001595568300001Scopus ID: 2-s2.0-105019181837OAI: oai:DiVA.org:mdh-73774DiVA, id: diva2:2007520
Funder
Jan Wallander and Tom Hedelius Foundation and Tore Browaldh FoundationAvailable from: 2025-10-20 Created: 2025-10-20 Last updated: 2025-11-17Bibliographically approved

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Johansson, Tobias

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3031323334353635 of 36
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More languages
Output format
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