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Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention

    Authors

    • vahid shahbazi 1
    • Hasan Zalaghi 2
    • Maryam Sheikhi 3

    1 Bu-Ali Sina University

    2 Associate Professor, Department of Accounting, Faculty of Economics and Social Sciences, Bu-Ali Sina University, Hamadan

    3 PhD Student in Accounting, The Islamic Azad University, Khomein Branch, Khomein, Iran

,

Document Type : Research Paper

10.30479/jfak.2022.17142.3000
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Abstract

Purpose: Auditors are influenced by the diverse demands of many stakeholders. Due to time constraints, they have high workload and work stress. The aim of the current research is the effect of excessive workload, work stress on auditor turnover intention, considering job well-being as a mediator.
Method: Method: Descriptive-correlation based on structural equations and is functional in terms of purpose. The statistical population of auditors were the members of Iranian  Assocation  of Certified Public Accountants, and 230 people were selected as a statistical sample in the year 1400. The data collection tool was the questionnaire of workload, work stress, intention to move the auditor and job well-being.
Results: The results showed; Excessive workload and work stress for the purpose of audit relocation has been effective and has had a positive effect; And the mediating role of occupational well-being was also confirmed in this study.
Conclusion: Job well-being is a desirable feature, which is related to the intention to leave the job, which means that the higher the job well-being of the auditors, the less the intention to leave the service and relocation and work stress.
Contribution: This study helps the understanding of organizational decision makers and audit institutions to pay special attention to the occupational well-being of auditors in times of high workload and psychological pressure. and can reduce the motivation of auditors to move or leave the service.

Keywords

  • Work Stress
  • Job Welfare
  • Excess Workload
  • Auditor Intent to Move
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Financial Accounting Knowledge
Volume 9, Issue 3 - Serial Number 34
October 2022
Pages 101-121
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  • Article View: 1,125
  • PDF Download: 741

APA

shahbazi, V. , Zalaghi, H. and Sheikhi, M. (2022). Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention. Financial Accounting Knowledge, 9(3), 101-121. doi: 10.30479/jfak.2022.17142.3000

MLA

shahbazi, V. , , Zalaghi, H. , and Sheikhi, M. . "Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention", Financial Accounting Knowledge, 9, 3, 2022, 101-121. doi: 10.30479/jfak.2022.17142.3000

HARVARD

shahbazi, V., Zalaghi, H., Sheikhi, M. (2022). 'Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention', Financial Accounting Knowledge, 9(3), pp. 101-121. doi: 10.30479/jfak.2022.17142.3000

CHICAGO

V. shahbazi , H. Zalaghi and M. Sheikhi, "Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention," Financial Accounting Knowledge, 9 3 (2022): 101-121, doi: 10.30479/jfak.2022.17142.3000

VANCOUVER

shahbazi, V., Zalaghi, H., Sheikhi, M. Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention. Financial Accounting Knowledge, 2022; 9(3): 101-121. doi: 10.30479/jfak.2022.17142.3000

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