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An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors

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  • MARK E. HASKINS
  • A.J. BAGLIONI
  • CARY L. COOPER

Abstract

. One purpose of this study is to identify major sources of stress for audit seniors. Fifty†nine different job†related stressors are identified and investigated. Statistical evidence of increased dysfunctional psychological symptoms associated with increases in the presence of certain stressors is provided. In addition, four stress models that incorporate job stressors, personality types, coping behaviors, and psychological symptoms are investigated. Two mediating†effects models were found to portray suitably the relationships among these items. Résumé. Les auteurs ont entre autres pour but de déterminer les principales sources de stress chez les chefs de mission. Cinquante†neuf éléments inducteurs de stress différents liés au travail sont identifiés et analysés. L'analyse statistique démontre que les symptômes psychologiques dysfonctionnels augmentent avec la présence accrue de certains inducteurs de stress. Les auteurs analysent en outre quatre modèles de stress faisant intervenir des inducteurs de stress dans le travail, des types de personnalité, des comportements face aux difficultés et des symptômes psychologiques. Ils en viennent à la conclusion que deux modèles d'effets médiateurs illustrent de façon appropriée les relations entre ces éléments.

Suggested Citation

  • Mark E. Haskins & A.J. Baglioni & Cary L. Cooper, 1990. "An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 361-385, March.
    • Handle: RePEc:wly:coacre:v:6:y:1990:i:2:p:361-385
    DOI: 10.1111/j.1911-3846.1990.tb00764.x
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    References listed on IDEAS

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    1. Rosse, Joseph G. & Hulin, Charles L., 1985. "Adaptation to work: An analysis of employee health, withdrawal, and change," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(3), pages 324-347, December.
    2. Jackson, Susan E. & Schuler, Randall S., 1985. "A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(1), pages 16-78, August.
    3. Cooper, Cary L., 1980. "Cumulative trauma and stress at work," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 357-359, July.
    4. Ledyard Tucker & Charles Lewis, 1973. "A reliability coefficient for maximum likelihood factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 38(1), pages 1-10, March.
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    1. Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2018. "Can Anticipating Time Pressure Reduce the Likelihood of Unethical Behaviour Occurring?," Journal of Business Ethics, Springer, vol. 153(1), pages 197-213, November.
    2. Smith, Kenneth J. & Emerson, David J., 2014. "An assessment of the psychometric properties of the Perceived Stress Scale-10 (PSS10) with a U.S. public accounting sample," Advances in accounting, Elsevier, vol. 30(2), pages 309-314.
    3. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    4. Lawrence A. Ponemon, 1992. "La sous†évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 190-211, September.
    5. Kenneth J. Smith & George S. Everly & Tony R. Johns, 1993. "The Role of Stress Arousal in the Dynamics of the Stressor†to†Illness Process among Accountants," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 432-449, March.

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