Document Type : Research Paper
Abstract
Objective: Job stress is a common problem in all types of jobs, and auditors, especially auditors working in audit institutions, are not exempt from this. Identifying stressful factors is the first step to reduce the stress level of auditors. This study was conducted with the aim of identifying and prioritizing factors affecting the work stress of independent auditors.
Method: The research method based on the type of data collection is a combination of qualitative and quantitative parts. In the qualitative part, the theme analysis method was used, and in the quantitative part, a questionnaire was used. The qualitative part has resulted in 6 indicators and related concepts through field interviews and distribution of preliminary questions among 15 university experts and auditors. In the quantitative part, the statistical population included all active auditors in the audit organization and audit institutions that are members of the public accountant community, and finally, after determining the sample size, 322 questionnaires with 29 questions were distributed among them. Structural equation method and SmartPLS software were used to test the research hypotheses.
Findings: The findings of financial factors (with an importance coefficient of 0.199), audit group (0.321), family life (0.349), corporate (0.182), organizational (0.193) and motivational factors (0.052) were respectively identified as the most important factors affecting the work stress of independent auditors.
Conclusion: The results of this study provide an understanding for the management of work stressors, which can affect auditors' job performance. Understanding this helps auditors to manage their stress properly and improve their performance in a positive way.
Main Subjects
)