DO THE SHOES AFFECT AUDITOR’S PERFORMANCE? AND HOW?

Abstract

This research aims to study that do the shoes affect auditor’s performance? And how? Prior research has shown that wearing unsuitable shoes, especially leather shoes, cause many diseases and pain. However, the four largest accounting and auditing firms, or Big 4, required auditor to wear it to look professional This research is a qualitative research collected data from in-depth interview by interviewing two sample groups for a total of 8 people. First, the people who work in back office or HRM. The others are auditors who work in Big 4. Results show that suitable shoes for health affect auditor’s performance because wearing healthy footwear will improve the work environment which means traveling conveniently, comfortable to wear, and good for long-term health. In addition, it also affects employee satisfaction factor because the staffs feel attentive if company empower them to make the right decisions on their appropriate outfit which also affects long-term relationships with the organization. Although there is no relation between appearance and the performance of work tasks, the auditor should wear healthy footwear which match the client’s organizational culture because professional appearance can be recognized from the dress code by the client.