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This quantitative correlational research study aimed to address the lack of work-life balance among public accounting professionals, potentially resulting in burnout and increased turnover intentions. A lack of work-life balance, burnout, and turnover has long been associated with the public accounting profession. This study looked to add to the body of knowledge by looking specifically at Certified Public Accountants (CPAs) registered with the Texas State Board of Public Accountancy (TSBPA) who currently work for public accounting firms. The study utilized information gathered from three valid and reliable survey instruments: the Maslach Burnout Inventory (MBI), Work-Life Balance Questionnaire, and Turnover Intention Questionnaire. The findings indicated a statistically significant relationship between work-life balance and burnout and work-life balance and turnover; however, the largest relationship was found between the two dependent variables, burnout and turnover. The findings are important to further understand and reduce the high employee turnover experienced by the accounting industry. This research reveals the areas in which public accounting firms should focus their human resource initiatives to improve the future of the public accounting industry.

A case study was performed to determine best practices for handling substance use disorder (SUD) when the problem occurs in business. SUD is a common problem that affects most businesses. The problem can result in high costs to businesses and is often difficult to navigate. The problem identified in the study was investigated by answering the primary research questions established in the planning stages of the study. An exhaustive literature review was performed on the topic, and common themes were discovered during a review of the literature. After the planning stage, the researcher performed a case study. Interviews of 23 certified public accountants (CPA) who practice in the state of Louisiana were conducted. Quantitative procedures were also performed to triangulate the case study findings. 105 CPAs were surveyed during this process. The quantitative findings matched many of the qualitative findings found during the case study. This document includes a detailed discussion of the findings of the study along with a practical application guide to enable businesses to better handle SUD when it presents. The application guide provides businesses with a list of possible steps to mitigate the damage SUD causes. This study was conducted with the purpose of improving God’s world and fulfilling God’s purpose for business on earth.

Ethics plays a significant role in the field of public accounting. When lapses in ethical judgment lead to high-profile business failures, such as the fall of Enron and Arthur Andersen, tens of thousands of individuals can be negatively affected. From lost jobs to lost investments, significant harm can stem from ethical failures of public accountants. Over time, such shortcomings have resulted in calls for reform in the public accounting arena. Considered the safeguards of reliable public information, public accountants often take the blame, rightfully or not, for such events and are called upon to prevent future failures. With an increase in ethical attitudes as a goal, accounting faculty in higher education are often tasked with incorporating more and more effective ethics content into the curriculum of accounting students. However, it is unknown if the ethical attitudes of accounting faculty differ from public accountants. If not, why should people expect accounting faculty to mold more ethical future public accountants if accounting faculty believe public accountants' current ethical beliefs are sufficient? This study sought to investigate possible ethical attitude differences between public accountants and accounting faculty in higher education. A survey instrument was provided to these two groups that measured ethical attitudes by inquiring about the acceptability of ethical dilemmas. Potential differences were explored in the answers of these two groups, as well as differences and correlations based on other collected demographic data. Noteworthy findings include a lack of differences between how acceptable the ethical dilemmas were to public accountants and accounting faculty, a lack of differences in how acceptable the ethical dilemmas were to licensed CPAs and unlicensed individuals, and a small but significant negative correlation in responses based on age (older individuals found the ethical dilemmas less acceptable than younger individuals).

Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, pay disparity within corporate accounting is associated with a significant reduction in earnings persistence, in the earnings-returns relationship, in the accruals-cashflow relationship, and with higher levels of absolute abnormal accruals. In tests of pay disparity within the public accounting profession I find evidence of improved information quality associated with higher pay disparity. These findings are consistent with the different structures of employment and career advancement within the corporate and public accounting professions.

Scholars and practitioners agree burnout is a significant problem plaguing the public accounting industry. Burnout is a condition that results from long periods of excessive strain on personal resources, and is often found in public accounting professionals due to the high stress and deadline-driven environment. As the causes for burnout are better understood, the focus has turned to why some individuals are more likely to burnout than others. Identifying who has a tendency to burnout can only help in the quest for solutions. The purpose of this correlational quantitative study was to test the theoretical framework of Maslach and Jackson (1981) by examining the relationship between gender, age, and burnout in a large, national public accounting firm in the United States. Data was collected through anonymous surveys of the client-service professionals of one large, national public accounting firm, and analysis included multiple regression models using age and gender as the independent variables, and the three dimensions of burnout as the dependent variables. Only a weak correlation was identified between age and the dimensions of burnout, while an even weaker correlation resulted between gender and the dimensions of burnout. The results of the study indicated that young, female are more likely to experience the characteristics of burnout, but the regression models were not deemed reliable for use in predicting burnout using age and gender. The data analysis indicated that additional independent variables would be needed to reliably predict the dimensions of burnout within the surveyed population.

The purpose of this thesis is to explore the opportunities that so-called management services may present for the public accounting profession. The public accountant's position with respect to management consulting will be appraised and an inventory will be taken of the rewards and the pitfalls attached to this field of activity which is developing as a new challenge to the profession.