Reasons why female audit managers resign from audit firms

Underrepresentation of women in audit firms at partner level is a global phenomenon. The purpose of this study is to explore the experiences of female audit managers to comprehend the reasons why they resigned from their respective firms. A qualitative research approach and an interpretative phenomenological analysis design were adopted in which semi-structured interviews were conducted with a selected group of former female audit managers. These women highlighted a lack of clear progression paths, audit firms are managed by the "old boys' club", a lack of female role models and no work-life balance were the primary reasons for their resignation. The findings of this study was utilised to propose a voluntary turnover model, specifically for female audit managers.