This study examines the factors influencing accountants’ turnover intention in independent auditing firms (CPA firms) in Vietnam, with a focus on work overload (WO), work-life balance (WLB), burnout, job attitude (JA), organizational justice (OJ), and motivation. WO has a positive and statistically significant impact on turnover intention (TI), and it also indirectly raises TI through burnout, according to regression analysis of survey data from 225 accountants in Vietnam. WLB negatively affects TI, suggesting its protective role. JA exhibits dual effects-enhancing WLB while simultaneously increasing burnout, leading to an overall ambiguous net effect on TI. Notably, WLB's protective effect on TI is strengthened by motivation, which acts as a positive moderator. In order to improve retention and lower turnover risks, the study adds empirical support for the Job Demands-Resources (JD-R) framework and recommends that audit companies in Vietnam work together to lessen job pressure, effectively manage burnout, and encourage accountants' motivation.
