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Abstract

This master’s thesis researches why candidates with a master’s degree in auditing (cand.merc.aud., abbreviated as CMA) opt out of pursuing a career as state-authorized public accountants, despite profession’s ongoing recruitment challenges. Using a mixed methods approach, the study combines quantitative survey data with qualitative interview to gain a comprehensive understanding of this trend. The thesis is grounded in an interpretive research paradigm, drawing on hermeneutics, phenomenology, and social constructivism. These approaches emphasize the contextual and subjective nature of knowledge. The theoretical framework integrates concepts from organizational culture, generational theory and audit quality. It explores how generational differences in values, work-life expectations, and career motivations influence decisions to enter – or leave – the audit profession. Organizational culture is explored through models of internal values, and leaderships styles, while generational theory provides insight into shifting identity across age groups. These frameworks are connected to the concept of audit quality, understood not just as technical compliance, but as a product of organizational commitment, talent development, and professional ethics. The declining appeal of the state-authorized auditor role may risk weakening the long-term pipeline of qualified professionals, with potential consequences for audit quality and public trust. The analysis reveals several key deterrents for CMA graduates, including high work pressure, limited flexibility and a perceived misalignment between personal goals and professional culture. The discussion links these findings to existing literature and uncovers both recurring themes and new insights, such as the changing symbolic meaning of the auditor title. Where it once stood for stability and prestige, it is now often viewed as restrictive or outdated by younger professionals. The thesis concludes with recommendations for how the audit profession can strengthen its employer value proposition and safeguard audit quality through more inclusive, flexible, and future-oriented career models.