The Impact of Supervisor Relationships on Auditor Turnover Intentions Using Leader-Member Exchange Theory

ABSTRACT This study expands understanding of auditor relationships and turnover by introducing the measurement Leader-Member Exchange (LMX) to an audit setting. LMX—which considers overall quality subordinates’ with their supervisor—is well established in management literature but has previously only been referred as a theoretical construct literature. Utilizing well-validated scale, we measure LMX 167 practicing auditors. We find single supervisor significantly impacts retention via organizational commitment. finding is novel given unique setting where subordinates have multiple supervisors transitory teams. In exploratory analysis, also female form lower-quality supervisors, regardless sex, which turn can influence impact on Results demonstrate value measuring research practically highlight importance fostering positive, strong auditor-supervisor relationships. Data Availability: Contact authors. JEL Classifications: L2; M40; M42; M50.