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

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
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.

Language:
Persian
Published:
A Quarerly Journal Of Empirical Reasearch Of Financial Accounting, Volume:9 Issue: 3, 2022
Pages:
101 to 121
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