Jerman, Lambert

“We are corporate athletes in a way” - 2021.


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In this article, we investigate the retention of experienced auditors within the Big Four audit firms. Based on the analysis of twenty-five interviews conducted with auditors of all ranks, we show that they can experience emotional compensation that can enhance their commitment. This compensation is made up of a set of emotions that compensate for the difficulties of the profession. They appear to be affected by the satisfaction of having delivered, of having surpassed expectations, and of having discovered bonds with others. Our results thus shed light on a little-known dimension of the profession and help to explain its attractiveness, despite the threats that surround it today.