Accounting and Auditing Studies

Accounting and Auditing Studies

Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions)

Document Type : Original Article

Authors
Hamid Khavari 1
Ali akbar Farzinfar 2
Hossein Jabari 2
Rahman saedi 3
1 Ph.D. candidate of accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2 Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3 Assistant Prof., Department of Accounting, Esfahan(Khorasgan) Branch, Islamic Azad University, Esfahan, Iran
10.22034/iaas.2023.179239
Abstract
The need of using the most accurate standards, put heavy pressure on auditors', Since in the field of interpretative structural modeling, no significant research has been presented in relation to auditors' tension management, The purpose of this study was to interpretive structural modeling of factors affecting auditors' stress management. This study is based on the applied purpose and in terms of method in the field of descriptive survey studies. Identifying the factors affecting auditors' stress management was done through a systematic review of research in the perioud 1393 to 1401 and semi-structured interviews based on theoretical saturation with professors in the field of organizational behavior management, accounting and psychology. The validity and reliability of the interviews were confirmed by the method of relative content validity and Kappa Cohen index, respectively. In order to model the factors affecting auditors' stress management, the opinions of 36 accounting experts and owners and managers of auditing firms familiar with the research topic were used by target sampling method with the help of a questionnaire. The validity and reliability of the questionnaire were confirmed by content validity and test-post-test method, respectively. The coding of the obtained data using Atlas ti software led to the identification of 14 factors affecting auditors' stress management. Modeling the factors identified by the interpretive structural method led to the formation of seven levels, of which audit complexity, effective organizational culture, and interpersonal relationships were the most effective and adaptive responses the most impressionable indicator.
Keywords
Stress Auditors
ISM
Auditing Institutions
  1. حق‌بین، پرویز؛ آزادی، کیهان؛ پورعلی، محمدرضا؛ صمدی لرگانی، محمود. (1401)، "تأثیر هویت اجتماعی و انعطاف‌پذیری بر کیفیت حسابرسی با تأکید بر نقش استرس" تحقیقات حسابداری و حسابرسی، انجمن حسابداری ایران، دوره 14، شماره 1، صص191-222

 

  1. شاه علیزاده، رامین؛ نیکومرام، هاشم؛ حیدرپور، فرزانه. (1400)، "نقش رهبری اخلاقی و هویت حرفه‌ای و سازمانی بر قصد هشدار دهی خطای حسابرسان مستقل"، دو فصلنامه حسابداری ارزش و رفتاری، سال ششم، شماره 12.

 

  1. شمس احمدی، منصور.(1392)، "خدمات اطمینان بخش حسابرسان" مجله حسابرس شماره 67.

 

  1. علی پور، مرید و صالحی اله کرم. (1396)، "رابطه بین تأثیر استرس کار حسابرس بر کیفیت حسابرسی"، فصلنامه دانش حسابرسی، سال هجدهم، شماره 72، پاییز 97، صص171-192.

 

  1. قلی پور، آرین.(1399)، مدیریت منابع انسانی مفاهیم و کاربردها، انتشارات سمت.
  2. گل پرور، محسن و سلحشور، آزاده.(1393)، "الگوی ساختاری رابطه رهبری مخرب با تمایل به خشونت و رفتارهای انحرافی در کارکنان"، پژوهش‌های مدیریت منابع انسانی، دوره 6، شماره 2، صص 93-123

 

  1. مرویان حسینی، زهرا و دشت بیاض، محمود.(1394)، "بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان"، کنفرانس ملی پژوهش‌های نوین در مدیریت و حسابداری، دوره 4، شماره 1، صص 57-80.

 

  1. مهرانی، ساسان و افسای، اکرم. (1398)، "تجزیه‌وتحلیل کلان داده‌ها و مشروعیت اجتماعی حسابرسی"، هفدهمین همایش ملی حسابداری ایران، قم، پردیس فارابی دانشگاه تهران.

 

  1. Aditya, A. G., & M. G. Kusuma. )2019(. "The effect of tri hita karana culture in relationship between work stress and internal auditor performance". International research journal of management, IT and social sciences, 6(2): 72-78.

 

  1. Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). "Extrinsic factors influencing internal auditors’ effectiveness in Jordanian public sector". Review of European Studies, 11(2), 67. https://doi.org/10.5539/res.v11n2p67

 

  1. Amiruddin, A. (2019). "Mediating effect of work stress on the influence of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior". International Journal of Law and Management.

 

  1. Canadian Auditing Standards (CAS) Section 200. Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards. Toronto, ON: Canadian Institute of Chartered Accountants

 

  1. Griffin, R., J. M.Phillips, S.M.Gully. )2016(. Organizational behavior: Managing people and organizations. Cengage Learning.

 

  1. Hao, J., P.Viet, G.Meng. )2022(. "Analysis of the Influence of Role Stress on Reduced Audit Quality". Journal Akuntansi, 23(2): 301-315

 

  1. Institute of Chartered Accountants of Ontario (ICAO). (2006). "Standards of the Public Accountants Council for the Province of Ontario". Section 11 Rules of Professional Conduct. Toronto, ON: ICAO.

 

  1. Kesimli, I., Karalar, S., & Tasdemir, Ö. (2018). "Auditor stress: Literature review and classification. Accounting, Finance, Sustainability, Governance & Fraud": Theory and Application, 317-346. https://doi.org/10.1007/978-981-10-3212-7_18

 

  1. Larson, L., H. Meier, and P.Poznanski. (2004). "Concepts and Consequences of Internal Auditor Job Stress", Journal of Accounting and Finance Research, 12(16): 35-46.

 

  1. Michie, S. (2002). Causes and Management of Stress at Work. Occupational and Environmental Medicine, 59:67-72.

 

  1. Rogelberg, S. G. and R. Reiter-Palmon (2007). The Encyclopedia of Industrial and Organizational Psychology. http://works.com/roni_reiter

 

  1. Smith, K. J., D. J.Emerson, & C. R.Boster. (2018). "An examination of reduced audit quality practices within the beyond the role stress model". Managerial Auditing Journal.

 

  1. Sherman, B. F., Bananno, G.A., Wiener, L. S., & Batt Les, H.B. (2000). "When Children Tell Their Friends They Have AIDS: Possible Consequences For Psychological Well Being and Disease Progression". Arch Pedioter, 7(5), 554 - 562.

 

  1. Szabo, S. (2020). "The Origins & Evolution of Stress Research: From Distress to Eustress". The FASEB Journal, 34(S1): 1-1.

 

  1. Terp, U., F.Hjärthag, & B.Bisholt. (2019). "Effects of a cognitive behavioral-based stress management program on stress management competency, self-efficacy and self-esteem experienced by nursing students". Nurse Educator, 44(1): E1-E5. https://doi.org/10.1097/nne.0000000000000492

 

  1. Winoto, C. O., & S.Harindahyani. (2021). "The effect of auditor’s work stress on audit quality listed in Indonesian companies". Journal of Economics, Business, & Accountancy Ventura: 23(3). https://doi.org/10.14414/jebav.v23i3.2416

 

  1. Wiryathi, N. M., Rasmini, N. K., and M. G. Wirakusuma, (2014). "Influence of Role Stressors on Auditor’s Burnout With Emotional IntelligenceAs Moderating Variables", E Journal Ekonomi Dan Bisnis Universitas Udayana, 5(3): 227-244.

 

  1. Wright, A. M., & Wu, Y. (2018). "The impact of auditor task difficulty and audit quality indicators on jurors' assessments of audit quality". Behavioral Research in Accounting, 30(2), 109-125. https://doi.org/10.2308/bria-52081

 

  1. Yan, H., & Xie, S. (2016). "How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market". China Journal of Accounting Research, 9 (4), 305-319. https://doi.org/10.1016/j.cjar.2016.09.001

 

  1. Zhang, Y., S.Zhang, W. Hua. (2019). "Correction to: The impact of psychological capital and occupational stress on teacher burnout: Mediating role of coping styles". The Asia-Pacific EducationResearcher, 28(4):351-352. https://doi.org/10.1007/s40299-019-00465-1

 

Accounting and Auditing Studies
Volume 12, Issue 46
Summer 2023
Pages 45-64