Purpose: The auditing profession, by ensuring financial transparency and strengthening public trust, constitutes one of the fundamental pillars of economic stability. However, the significant rise in auditors’ turnover in recent years has emerged as a serious challenge to audit quality and the stability of capital markets. This phenomenon produces consequences at three levels: at the individual level, it leads to weakened professional identity and psychological strain; at the organizational level, it results in reduced human capital and increased costs; and at the systemic level, it threatens the quality of financial reporting and public trust. Previous studies have been predominantly quantitative and have focused mainly on external factors such as workload, work–life conflict, and stress. Consequently, the existential, identity-related, and meaning-oriented dimensions of leaving the profession have remained underexplored. In the Iranian auditing literature as well, phenomenological studies in this domain are nearly absent. Adopting an interpretive phenomenological approach, the present study examines the lived experience of 20 former auditors to answer the question: “What are the dimensions and meanings of leaving the auditing profession as experienced by those who have lived through it?”
Design/Methodology/Approach: This qualitative study employed an interpretive phenomenological approach, drawing on van Manen’s (2016) framework, to explore in depth the lived experience of leaving the auditing profession. The sample consisted of 20 former auditors (14 men and 6 women) with 5 to 29 years of professional experience, selected through purposive and snowball sampling. Data were collected through semi‑structured, in‑depth interviews lasting 45 to 60 minutes. The data were analyzed using a three-stage coding process—open, axial, and selective—supported by MAXQDA software. To enhance the credibility and dependability of the findings, strategies such as member checking, triangulation, peer debriefing with two independent researchers, and thorough documentation of the research process were employed.
Findings: The interpretive phenomenological analysis of the lived experiences of 20 former auditors (14 men and 6 women with 5 to 29 years of experience) revealed four core categories that together depict a four‑stage existential transition underlying the decision to leave the auditing profession. The first stage, Entering with Hope, reflects participants’ strong initial motivations, expectations of rapid advancement, enthusiasm for learning, and perception of auditing as a prestigious career path. The second stage, Erosion of Hope, captures the cumulative pressures of long and unpredictable working hours, intense stress, task monotony, limited opportunities for creativity, value conflicts, structural inefficiencies, and the perceived ineffectiveness of individual effort—all of which collectively undermined their professional identity and job satisfaction. This stage represented the primary barrier to remaining in the profession. The third stage, Crisis of Meaning and the Moment of Crossing, marks the emotional and existential turning point at which participants decided to leave. They described simultaneous feelings of guilt, fear of the unknown, and attachment to the familiar work environment. However, confronting critical situations and recognizing their need for work that was more meaningful and aligned with their personal values ultimately propelled them through this threshold. The fourth stage, Reconstruction of Meaning, unfolded after departure, when individuals rebuilt their professional identities, expressed satisfaction with their new career paths, applied their auditing skills in more dynamic and creative roles, and reported a renewed sense of “making a real impact” and “feeling alive.” Overall, the findings indicate that leaving the auditing profession is not merely a reaction to workload pressures but a multilayered existential process involving rupture and the reconstruction of work‑life meaning.
Discussion and Conclusion: Drawing on a phenomenological approach, the present study proposes a four‑stage model that captures the dynamic process of leaving the auditing profession: Entering with Hope, Erosion of Hope, Crisis of Meaning, and the Moment of Crossing, and Reconstruction of Meaning. This model illustrates that leaving the profession is not merely a job‑related decision triggered by workload pressures; rather, it represents a profound existential transition characterized by identity disruption, value conflicts, and experiences of moral distress, ultimately leading to a redefinition of one’s professional identity and greater satisfaction in a new career path. The findings align with established theories of job burnout (Maslach & Leiter, 2016), meaning crisis (Kleinbaum & Klein, 2006), and professional re‑meaning‑making (Yano & Schwartz‑Shea, 2015), and—beyond prior quantitative research—highlight the existential and identity‑based dimensions of this phenomenon. Overall, the study concludes that leaving the auditing profession can be understood as a form of positive existential transformation. Nevertheless, to mitigate its prevalence, organizations must implement timely interventions focused on psychological support, improved work–life balance, and greater flexibility in career pathways.