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Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics
Mohammad Hossein Safarzadeh 1, Hamideh Esnaashari2 , Javad Gezderazi3
1- Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University,Tehran, Iran (Corresponding Author) , m_safarzadeh@sbu.ac.ir
2- Assistant Professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti University,Tehran, Iran(h_asnaashari@sbu.ac.ir)
3- Msc of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.(j.gezderazi@sbu.ac.ir)
Abstract:   (3335 Views)
The ecosystem of auditing firms has changed in such a way that it is associated with high job demands and low job resources, which can have destructive effects on the health and subjective well-being (SWB)  of auditors by increasing stress and job burnout. Therefore, this study investigated the relationship between the commercialization of auditing firms and the SWB of auditors, with an emphasis on the moderating role of the auditor's characteristics. The statistical population of the research includes all the auditors working in the audit organization and member institutions of the Iranian Association of Certified Public Accountants (IACPA), and the research sample was selected by stratified random sampling method (383 in number) in 2022. Research data were collected using a questionnaire tool and analyzed by correlation method (generalized least squares method and structural equations) and subgroup method (Fisher's z test). The results implied a significant and positive relationship between the commercialization of audit firms and the SWB of auditors, and none of the auditor's characteristics (audit firm type, organizational position, gender, age, and education level) moderate this relationship. These results are aligning with predictions from the conservation of resources (COR), job demands-resources (JDR) and social identity theories. Therefore, audit firms can increase the level of SWB and, consequently, the retention rate of talented and capable auditors in the auditing profession by strengthening job resources, which is expected to lead to the maintenance and improvement of audit quality. The findings of the current research, in addition to covering the gap in existing studies in this field, can be useful for audit firms and organizations and institutions supervising the auditing profession with the aim of improving job results and sustainable development of the auditing profession.
Keywords: Commercialization, Subjective Well-being, Auditor Characteristics, Conservation of Resource Theory, Job Demands-Resources Theory, Social Identity Theory.
     
Type of Study: Research | Subject: Special
Received: 2024/04/3 | Accepted: 2024/09/21
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