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:: year 7, Issue 28 (2016) ::
fa 2016, 7(28): 32-55 Back to browse issues page
Antecedents and Consequences of Auditor’s Role Stress
Seyyed Ahmad Khalifeh sultani *1 , Samaneh Barari1
1- Alzahra University
Abstract:   (5036 Views)

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.  

Keywords: supervisor support, peer support, role conflict, role ambiguity, turnover intentions, job satisfaction
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Type of Study: Research | Subject: Special
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Khalifeh sultani S A, Barari S. Antecedents and Consequences of Auditor’s Role Stress. fa 2016; 7 (28) :32-55
URL: http://qfaj.mobarakeh.iau.ir/article-1-38-en.html


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year 7, Issue 28 (2016) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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