[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 224-255 Back to browse issues page
The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach
Hamid Khavari1 , Aliakbar Farzinfar 2, Hosein Jabbari3 , Rahman Saedi4
1- Ph.D. student of accounting, Azad University of Kashan, Kashan, Iran (hamid_khavari67@yahoo.com)
2- Assistant professor professor, Department of Accounting, Azad University of Kashan, Kashan, Iran(Corresponding Author) , farzinfar_47@yahoo.com
3- Assistant professor., Department of Accounting, Azad University of Kashan, Kashan, Iran(hsnjabbari@yahoo.com)
4- Assistant professor of Accounting, Khorasgan branch, Aslamic Azad University, esfhan, Iran(saedi.rahman@yahoo.com)
Abstract:   (2045 Views)
Complex and changing theoretical principles and the need of using the most accurate standards, put heavy pressure on auditors'. As a comprehensive model for auditors' stress management has not been presented so far, the purpose of this research is to provide a model for auditors' stress management in the auditing institutions of the country. In this regard, auditors' stress management and controlling it in order to promote individual and organizational benefits, is important. In this research by using the Meta-Synthesis approach, 187 researches which were published in domestic and foreign journals in the perioud 1385 to 1401 S.H and 2005 to 2021 A.D have 98 been reviewed and of them have been selected. Then by analyzing the content of these researches, the relevant codes were extracted and the importance and priority of each was determined by using Shannon entropy technique. Based on the approach of this research, 3 categories, 48 concepts and 95 codes were extracted. Professional skepticism, role ambiguities and conflict of interests in the causal factors section; Conscious mind, job matching with employees techniques and perceived organization support in the strategy department; Improvement of the quality of the reports, unbiased judgment and reduction of audit malpractice in the results section, obtained the highest importance coefficient. This research provides a new perspective in examining the influencing factors in auditors' stress management by examining the causes, strategies and consequences of auditors' stress.
 
Keywords: Stress Management, Auditors, Meta-synthesis Approach, Auditing Institutions
Full-Text [PDF 302 kb]   (515 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/06/13 | Accepted: 2022/09/22 | Published: 2022/09/22
References
1. Aditya, A. G., & M. G. Kusuma. 2019. The effect of tri hita karana culture in relationship between work stress and internal auditor performance. International research journal of management, IT and social sciences, 6(2): 72-78.
2. Allgower, A., Wardle, J., & Steptoe, A. (2001). Depressive symptoms, social support, and personal health behaviors in young men and women. Health Psychology, 20, 223 227.
3. Almer, E. D., and S. E.Kaplan. 2002. The effects of flexible work arrangements on tressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting 14: 1-34.
4. Alqudah, H. M., N. A. Amran, H.Hassan. 2019. Extrinsic factors influencing internal auditors’ effectiveness in Jordanian public sector. Review of European Studies, 11(2): 67.
5. Andiola, L. M., D. H. Doweny, and K.D.Westermann. 2020. Examining Climate and Culture in Audit Firms: Insights, Practice Implications,and Future Research Directions, AUDITING: A Journal of Practice & Theory, 39(4): 1-29.
6. Barrainkua, I., and B. Espinosa-Pike. 2018. Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions, AUDITING: A Journal of Practice & Theory, 39(4): 1-29.
7. Chiu, C.L., J. Zhang, M. Li, S. Wei, S. Xu and X. Chai. 2020. A study of environmental disclosures practices in Chinese energy industry. Asian Journal of Sustainability and Social Responsibility.
8. Chong, V. K. and G. S. Monroe. 2015. The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants’ Turnover Intentions: A Structural Equation Modelling Approach”, Accounting and Finance, 55(1):105-132.
9. Farh, J.L., Podsakoff, P. M. & Organ, D.W. 2007. Accounting for Organizational Citizenship Behavior: Leader Fairness and Task Scope Versus Satisfaction. Journal of Management, 16(4): 705-721.
10. Griffin, R., J. M.Phillips, S.M.Gully. 2016. Organizational behavior: Managing people and organizations. Cengage Learning.
11. Hao, J., P.Viet, G.Meng. 2022. Analysis of the Influence of Role Stress on Reduced Audit Quality.Jurnal Akuntansi, 23(2): 301-315
12. Helfaya, A., M. Whittigton, and C. Alavatage. 2018. Exploring the quality of corporate Environmental Reporting: Surveying preparers' and users' perceptions. Accounting, Auditing & Accountability 4:2015-2023.
13. Ilin. N. Maria. 2012. Environmental Reporting and Good Practice of Corporate Governance: Pertroleum Idustry Case Study. Procedia Economic and Finance 3:961-967.
14. Johari, R.J., M. M. Alam, and J. Said. 2021. Investigating factors that rnational Journal auditors ethical sensitivity, International Journal of Ethics and Systems, 37(3): 406-421.
15. Kordich-Hall, D. & Pearson, J. (2005). Resilience, giving children the skills to bounce back. Journal of Education and Health, 23(1), 12-15.
16. Larson, L., H. Meier, and P.Poznanski. 2004. Concepts and Consequences of Internal Auditor Job Stress”, Journal of Accounting and Finance Research, 12(16): 35-46.
17. Margahana, H. 2020. The Role of Organizational Citizenship Behavior (OCB) Towards Growth and Development of the Company. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(2): 303-309.
18. Michie, S. (2002). Causes and Management of Stress at Work. Occupational and Environmental Medicine, 59:67-72.
19. Portella, A. R., and J. A. Borba. 2020. Environmental disclosure in corporate websites: a study in Brazil and USA companies. RAUSP Management Journal 55(3): 309-324.
20. Rogelberg, S. G. and R. Reiter-Palmon (2007). The Encyclopedia of Industrial and Organizational Psychology”, Available at:http://works.bepress.com/roni_reiter
21. Rudolph, C., B.Allan, M.Clark, G.Hertel, A.Hirschi, F.Kunze, K.Shockley, M.Shoss, S.Sonnentag, & H.Zacher. 2020. Pandemics: Implications for research and practice in industrial and organizational psychology.
22. Smith, K. J., D. J.Emerson, & C. R.Boster. 2018. An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal.
23. Smith, T. D., D. M.DeJoy, M.Dyal, & G.Huang. 2017. Impact of work pressure, work stress and work–family conflict on firefighter burnout Archives of Environmental & Occupational Health, 74(4): 215-222.
24. Szabo, S. 2020. The Origins & Evolution of Stress Research: From Distress to Eustress. The FASEB Journal, 34(S1): 1-1.
25. Terp, U., F.Hjärthag, & B.Bisholt. 2019. Effects of a cognitive behavioral-based stress management program on stress management competency, self-efficacy and self-esteem experienced by nursing students. Nurse Educator, 44(1): E1-E5.
26. Winoto, C. O., & S.Harindahyani. 2021. The effect of auditor’s work stress on audit quality listed in Indonesian companies. Journal of Economics, Business, & Accountancy Ventura: 23(3).
27. Wiryathi, N. M., Rasmini, N. K., and M. G. Wirakusuma (2014). Influence of Role Stressors on Auditor’s Burnout With Emotional IntelligenceAs Moderating Variables”, E Journal Ekonomi Dan Bisnis Universitas Udayana, 5(3): 227-244.
28. Wright, A. M., & Y.Wu. 2018. The impact of auditor task difficulty and audit quality indicators on jurors' assessments of audit quality. Behavioral Research in Accounting, 30(2): 109-125.
29. Yan, H., S. Xie. 2016. How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4): 305-319.
30. Zhang, Y., S.Zhang, W.Hua. 2019. Correction to: The impact of psychological capital and occupational stress on teacher burnout: Mediating role of coping styles.The Asia-Pacific Education Researcher, 28(4): 351-352.
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
khavari H, farzinfar A, Jabbari H, Saedi R. The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach. aapc 2022; 7 (13) :224-255
URL: http://aapc.khu.ac.ir/article-1-1097-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4666