Determinants of audit managers’ satisfaction with newly hired local graduates in Chinese accounting firms: the mediating role of perceived value

Purpose – Despite increasing attention to talent development in accounting firms, few studies have examined audit managers’ satisfaction with newly hired graduates. Grounded in expectation–disconfirmation theory and human capital theory, this study aims to investigate how expectations, perceived quality and university image influence audit managers’ satisfaction through the mediating role of perceived value. Design/methodology/approach – A quantitative survey was conducted with 343 audit managers holding Certified Public Accountant certification in Chinese accounting firms. This study used a convenience sampling technique and subsequently applied partial least squares structural equation modeling to test the proposed relationships. Findings – The results reveal that audit managers’ expectations and perceived quality do not directly influence their satisfaction. However, both factors significantly influence satisfaction indirectly through perceived value, which also shows a strong direct effect on audit managers’ satisfaction. In addition, the university image has a significant direct effect on satisfaction, and this relationship is further mediated by perceived value. Practical implications – The findings offer strategic insights for strengthening audit team stability and promoting the long-term retention of newly hired graduates through a better understanding of the mechanisms underlying audit managers’ satisfaction. Originality/value – This study makes a novel contribution by focusing on audit managers’ satisfaction with newly hired local graduates, an underexplored area in the literature. It offers empirical evidence to inform educational policy and recruitment practices in the accounting profession, contributing to more effective employability strategies and sustainable talent management.

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