ANTECEDENTS AND CONSEQUENCES OF AUDITOR’S ROLE STRESS

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KHALIFEH SOLTANI SEYED AHMAD; BARARI SAMANEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: FINANCIAL ACCOUNTING Year:2016 | Volume:7 | Issue:28 Page(s): 32-55

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Information Journal Paper

Title

ANTECEDENTS AND CONSEQUENCES OF AUDITOR’S ROLE STRESS

Author(s)

KHALIFEH SOLTANI SEYED AHMAD | BARARI SAMANEH | Issue Writer Certificate

Keywords

SUPERVISOR SUPPORTQ2

PEER SUPPORTQ2

ROLE CONFLICTQ2

ROLE AMBIGUITYQ2

TURNOVER INTENTIONSQ3

JOB SATISFACTIONQ2

Abstract

The purpose of the present study is to investigate the effect of supervisor’s support and colleagues’ support in audit profession on ROLE CONFLICT, which, is part of role and ROLE AMBIGUITY which are both the main components of role stress. Moreover, this study intends to find out whether ROLE CONFLICT or ROLE AMBIGUITY increases auditors’ intentions to quit, or decreases their JOB SATISFACTION. The population of the research consists of all auditors (5353) from assistant auditors to senior auditors working in audit firms, which are members of Iranian Association of Certified Public Accountants and Auditing Organization. A pilot study was first conducted on 30 randomly selected auditors and a variance of 0.137 was obtained. Then the questionnaire was randomly distributed among 350 auditors. In order to test the hypotheses of the study Linear Structural Relations Model was employed. The results obtained from data analysis show that there is not any meaningful relationship between ROLE CONFLICT and intentions to quit, but a meaningful relationship is found among other causal model variables.

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APA: Copy

KHALIFEH SOLTANI, SEYED AHMAD, & BARARI, SAMANEH. (2016). ANTECEDENTS AND CONSEQUENCES OF AUDITOR’S ROLE STRESS. FINANCIAL ACCOUNTING, 7(28), 32-55. SID. https://sid.ir/paper/168124/en

Vancouver: Copy

KHALIFEH SOLTANI SEYED AHMAD, BARARI SAMANEH. ANTECEDENTS AND CONSEQUENCES OF AUDITOR’S ROLE STRESS. FINANCIAL ACCOUNTING[Internet]. 2016;7(28):32-55. Available from: https://sid.ir/paper/168124/en

IEEE: Copy

SEYED AHMAD KHALIFEH SOLTANI, and SAMANEH BARARI, “ANTECEDENTS AND CONSEQUENCES OF AUDITOR’S ROLE STRESS,” FINANCIAL ACCOUNTING, vol. 7, no. 28, pp. 32–55, 2016, [Online]. Available: https://sid.ir/paper/168124/en

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