Improving work outcomes in audit firmsthe mediating role of perceived organizational support

  1. Barrainkua Aroztegi, Itsaso 1
  2. Aldazabal Etxeberria, M. Edurne 2
  3. Espinosa-Pike, Marcela 2
  1. 1 Universidad del País Vasco (UPV/EHU), Bilbao-SPAIN
  2. 2 Universidad del País Vasco (UPV/EHU), Donostia-San Sebastian -SPAIN
Aldizkaria:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Argitalpen urtea: 2024

Alea: 27

Zenbakia: 2

Orrialdeak: 331-343

Mota: Artikulua

DOI: 10.6018/RCSAR.529101 DIALNET GOOGLE SCHOLAR lock_openSarbide irekia editor

Beste argitalpen batzuk: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Laburpena

This study analyses the influence of role overload on organizational commitment and job satisfaction in audit firms, as well as the mediating role of perceived organizational support on these job outcomes. This study is based on 122 survey responses from Spanish auditors. The results show that role overload has a negative relationship with organizational commitment and job satisfaction. Moreover, our findings demonstrate that perceived organizational support mediates both the relationship between role overload and organizational commitment, and the relationship between role overload and job satisfaction. To the best of our knowledge, this is the first study to analyse the role played by organizational support in the relationship between role overload and auditors’ critical work outcomes. Time constraints and heavy workloads are often perceived as inherent features of an auditor’s job. This particular organizational context makes it necessary to identify variables within a firm’s purview, such as organizational support, which may contribute to mitigating the negative effect of role overload on auditors’ job attitudes.

Erreferentzia bibliografikoak

  • Alberti, C. T., Bedard, J. C., Bik, O., & Vanstraelen, A. (2020). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 31(1), 59-109. https://doi.org/10.1080/09638180.2020.1846574
  • Allen, D. G., Shore, L. M., & Griffeth, R. W. (2003). The role of perceived organizational support and supportive human resource practices in the turnover process. Journal of Management, 29(1), 99-118. https://doi.org/10.1177/014920630302900107
  • Alleyne, P., Hudaib, M., & Haniffa, R. (2018). The moderating role of perceived organisational support in breaking the silence of public accountants. Journal of Business Ethics, 147(3), 509-527. https://doi.org/10.1007/s10551-015-2946-0
  • Almer, E. D., & Kaplan, S. E. (2002). The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting, 14(1), 1-34. https://doi.org/10.2308/bria.2002.14.1.1
  • Anderson-Gough, F., Grey, C., & Robson, K. (2001). Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society, 26(2), 99-122. https://doi.org/10.1016/S0361-3682(00)00019-2
  • Aranya, N., & Ferris, K.R. (1984). A Reexamination of Accountants’ Organizational-Professional Conflict. The Accounting Review, 69(1), 1–15.
  • Azkue, I. (2012). Retos y oportunidades de pequeños y medianos despachos y firmas de auditoría ante cambios en la regulación. Marco teórico y estudio empírico. Doctoral Thesis, University of the Basque Country.
  • Bagley, P. L., Dalton, D., & Ortegren, M. (2012). The factors that affect accountants' decisions to seek careers with big 4 versus non-big 4 accounting firms. Accounting Horizons, 26(2), 239-264. https://doi.org/10.2308/acch-50123
  • Barrainkua, I., & Espinosa-Pike, M. (2015). New insights into underreporting of time: the audit partner context. Accounting, Auditing and Accountability Journal, 28(4), 494-514. https://doi.org/10.1108/AAAJ-02-2014-1618
  • Blau, P. M. (1964). Exchange and power in social life. New York: John Wiley.
  • Beehr, T., Walsh, J. & Taber, T. (1976). Relationship of stress to individually and organizationally valued states: higher order needs as a moderator. Journal of Applied Psychology, 61(1), 41-47. https://doi.org/10.1037/0021-9010.61.1.41
  • Brayfield, A. H., & Rothe, H. F. (1951). An index of job satisfaction. Journal of Applied Psychology, 35(5), 307-311. https://doi.org/10.1037/h0055617
  • Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429. https://doi.org/10.2308/acch-51068
  • Chan, C. C., Monroe, G. S., Ng, J., & Tan, R. C. W. (2008). Effects of employee support on junior accountants' job attitudes and intention to quit. Australian Accounting Review, 18(2), 149-162. https://doi.org/10.1111/j.1835-2561.2008.0016.x
  • Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society, Article in press. https://doi.org/10.1016/j.aos.2021.101225
  • Cooper, C. L., Dewe, P. J., & O’Driscoll, M. P. (2001). Organizational Stress: A Review and Critique of Theory, Research and Application. London: Sage.
  • Cooper, M. L., Knight, M. E., Frazier, M. L., & Law, D. W. (2019). Conflict management style and exhaustion in public accounting. Managerial Auditing Journal, 34(2), 118-141. https://doi.org/10.1108/MAJ-09-2017-1643
  • Coverman, S. (1989). Role overload, role conflict, and stress: Addressing consequences of multiple role demands. Social forces, 67(4), 965-982. https://doi.org/10.2307/2579710
  • Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An interdisciplinary review. Journal of Management, 31(6), 874-900. https://doi.org/10.1177/0149206305279602
  • Currivan, D. B. (1999). The causal order of job satisfaction and organizational commitment in models of employee turnover. Human resource management review, 9(4), 495-524. https://doi.org/10.1016/S1053-4822(99)00031-5
  • Curry, J. P., Wakefield, D. S., Price, J. L., & Mueller, C. W. (1986). On the causal ordering of job satisfaction and organizational commitment. Academy of Management Journal, 29(4), 847-858. https://doi.org/10.2307/255951
  • DeZoort, F. T., & Lord, A. T. (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature, 16, 28-85. Retrieved from https://www.proquest.com/scholarly-journals/review-synthesis-pressure-effects-research/docview/216305780/se-2
  • Dole, C. & Schroeder, R. G. (2001). The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants. Managerial Auditing Journal, 16(4), 234-245. https://doi.org/10.1108/02686900110389188
  • Eisenberger, R., Cummings, J., Armeli, S., & Lynch, P. (1997). Perceived organizational support, discretionary treatment, and job satisfaction. Journal of Applied Psychology, 82(5), 812-820. https://doi.org/10.1037/0021-9010.82.5.812
  • Eisenberger, R., Huntington, R., Hutchison, S., & Sowa, D. (1986). Perceived organizational support. Journal of Applied Psychology, 71(3), 500-507. https://doi.org/10.1037/0021-9010.71.3.500
  • Eisenberger, R., Stinglhamber, F., Vandenberghe, C., Sucharski, I. L., & Rhoades, L. (2002). Perceived supervisor support: Contributions to perceived organizational support and employee retention. Journal of Applied Psychology, 87 (3), 565–573. https://doi.org/10.1037/0021-9010.87.3.565
  • Emerson, R. M. (1976). Social exchange theory. Annual Review of Sociology, 2, 335-362. https://doi.org/10.1146/annurev.so.02.080176.002003
  • Espinosa-Pike, M., & Barrainkua, I. (2016). An exploratory study of the pressures and ethical dilemmas in the audit conflict. Revista de Contabilidad-Spanish Accounting Review, 19(1), 10-20. https://doi.org/10.1016/j.rcsar.2014.10.001
  • Ettredge, M., Fuerherm, E. E., & Li, C. (2014). Fee pressure and audit quality, Accounting, Organizations and Society, 39(4), 247-263. https://doi.org/10.1016/j.aos.2014.04.002
  • Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2022). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 1-38. https://doi.org/10.1080/1331677X.2022.2077789
  • Fogarty, T. J. (1996). Gender differences in the perception of the work environment within large international accounting firms. Managerial Auditing Journal, 11(2), 10-19. https://doi.org/10.1108/02686909610107924
  • Fogarty, T., Singh, J., Rhoads, G., & Moore, R. (2000). Antecedent and consequences of burnout in accounting: beyond the role stress model. Behavioral Research in Accounting, 12, 31-67.
  • Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
  • Gaertner, S. (1999). Structural determinants of job satisfaction and organizational commitment in turnover models. Human resource management review, 9(4), 479-493. https://doi.org/10.1016/S1053-4822(99)00030-3
  • García-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2020). Learning by Doing? Partners Audit Experience and the Quality of Audit Service. Revista de Contabilidad-Spanish Accounting Review, 23(2), 197-209. https://doi.org/10.6018/rcsar.366921
  • Gendron, Y., Suddaby, R., & Qu, S. Q. (2009). Professional–organisational commitment: A study of Canadian professional accountants. Australian Accounting Review, 19(3), 231-248. https://doi.org/10.1111/j.1835-2561.2009.00060.x
  • George, J., & Wallio, S. (2017). Organizational justice and millennial turnover in public accounting. Employee Relations, 39(1), 112-126. https://doi.org/10.1108/ER-11-2015-0208
  • Gertsson, N., Sylvander, J., Broberg, P., & Friberg, J. (2017). Exploring audit assistants’ decision to leave the profession. Managerial Auditing Journal, 32(9), 879-898. https://doi.org/10.1108/MAJ-05-2016-1381
  • Gouldner, A. W. (1960). The norm of reciprocity: A preliminary statement. American Sociological Review, 25, 161-178. https://doi.org/10.2307/2092623
  • Hair, J., Black, B. Babin, B., Anderson, R. & Tatham, R. (2006). Multivariate Data Analysis (6^th^ edition). Upper Saddle River, NJ: Prentice-Hall.
  • Hall, M. & Smith, D. (2009). Mentoring and turnover intentions in public accounting firms: a research note. Accounting, Organizations and Society, 34(6/7), 695-704. https://doi.org/10.1016/j.aos.2008.11.003
  • Hamdam, A., Jusoh, R., Yahya, Y., Abdul Jalil, A., & Zainal Abidin, N. H. (2022). Auditor judgment and decision-making in big data environment: a proposed research framework. Accounting Research Journal, 35(1), 55-70. https://doi.org/10.1108/ARJ-04-2020-0078
  • Harman, H.H. (1967). Modern factor analysis. Chicago: The University of Chicago Press.
  • Herda, D. N., & Lavelle, J. (2011). The effects of organizational fairness and commitment on the extent of benefits Big 4 alumni provide their former firm. Accounting, Organizations and Society, 36(3), 156–166. https://doi.org/10.1016/j.aos.2011.02.005
  • Herda, D., & Lavelle, J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intentions. Accounting Horizons, 26(4), 707-723. https://doi.org/10.2308/acch-50181
  • Hiltebeitel, K. M., & Leauby, B. A. (2001). Migratory patterns of entry-level accountants. The CPA Journal, 71(4), 54-56.
  • Hutchison, S. (1997). A path model of perceived organizational support. Journal of Social Behavior and Personality, 12(1), 159.
  • Jones, B., Flynn, D. M., & Kelloway, E. K. (1995). Perception of support from the organization in relation to work stress, satisfaction, and commitment. In S. L. Sauter and L. R. Murphy (Eds.), Organizational risk factors for job stress (pp. 41–52). Washington, D.C.: American Psychological Association.
  • Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational stress: Studies in role conflict and ambiguity. New York: John Wiley.
  • Kemery, E., Bedeian, A., Mossholder, K., & Touliatos, J. (1985). Outcomes of role stress: a multisample constructive replication. Academy of Management Journal, 28(2), 363-375. https://doi.org/10.2307/256206
  • Ketchand, A. A., & Strawser, J. R. (2001). Multiple dimensions of organizational commitment: Implications for future accounting research. Behavioral Research in Accounting, 13(1), 221-251. https://doi.org/10.2308/bria.2001.13.1.221
  • Kim, S. W., Price, J. L., Mueller, C. W., & Watson, T. W. (1996). The determinants of career intent among physicians at a US Air Force hospital. Human Relations, 49(7), 947-976. https://doi.org/10.1177/001872679604900704
  • Ladva, P., & Andrew, J. (2014). Weaving a web of control: “The Promise of Opportunity” and work-life balance in multinational accounting firms. Accounting, Auditing and Accountability Journal, 27(4), 634-654. https://doi.org/10.1108/AAAJ-02-2012-00955
  • Larson, L. (2004). Internal auditors and job stress. Managerial Auditing Journal, 19(9), 1119-1130. https://doi.org/10.1108/02686900410562768
  • Lewis, S. (2003). The integration of paid work and the rest of life. Is post‐industrial work the new leisure? Leisure studies, 22(4), 343-345. https://doi.org/10.1080/02614360310001594131
  • Locke, E. (1976). The nature and causes of job satisfaction. In Dunnette, M. (Ed.), Handbook of Industrial and Organizational Psychology (1st ed) (pp. 1297-1350). Chicago: Rand McNally.
  • Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215-235. https://doi.org/10.1016/S0361-3682(00)00022-2
  • McNair, C. J. (1991). Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16(7), 635-653. https://doi.org/10.1016/0361-3682(91)90017-9
  • Meixner, W. F., & Bline, D. M. (1989). Professional and job-related attitudes and the behaviours they influence among governmental accountants. Accounting, Auditing and Accountability Journal, 2(1), 8-20. https://doi.org/10.1108/09513578910132231
  • Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1), 20-52. https://doi.org/10.1006/jvbe.2001.1842
  • Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment”, Journal of Vocational Behavior, 14(2), 224-247. https://doi.org/10.1016/0001-8791(79)90072-1
  • Mowday, R. T., Porter, L. W., & Steers, R. M. (2013). Employee—organization linkages: The psychology of commitment, absenteeism, and turnover. New York: Academic Press.
  • Newton, T. J., & Keenan, A. (1987). Role stress reexamined: An investigation of role stress predictors. Organizational behavior and human decision processes, 40(3), 346-368. https://doi.org/10.1016/0749-5978(87)90021-5
  • Nouri, H., & Parker, R. J. (2013). Career growth opportunities and employee turnover intentions in public accounting firms. The British Accounting Review, 45(2), 138-148. https://doi.org/10.1016/j.bar.2013.03.002
  • Nouri, H., & Parker, R. J. (2020). Turnover in public accounting firms: a literature review. Managerial Auditing Journal, 35(2), 294-321. https://doi.org/10.1108/MAJ-03-2018-1823
  • Örtqvist, D., & Wincent, J. (2006). Prominent consequences of role stress: a meta-analytic review. International Journal of Stress Management, 13(4), 399- 422. https://doi.org/10.1037/1072-5245.13.4.399
  • Otley, D. T. & Pierce, B. J. (1996). Auditor time budget pressure: consequences and antecedents. Accounting, Auditing and Accountability Journal, 9(1), 31-58. https://doi.org/10.1108/09513579610109969
  • Parker, R. J. & Kohlmeyer, J. M. (2005). Organizational justice and turnover in public accounting firms: a research note. Accounting, Organizations and Society, 30(4), 357-369. https://doi.org/10.1016/j.aos.2004.05.001
  • Persellin, J. S., Schmidt, J. J., Vandervelde, S. D., & Wilkins, M. S. (2019). Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting Horizons, 33(4), 95-117. https://doi.org/10.2308/acch-52488
  • Randall, M. L., Cropanzano, R., Bormann, C. A., & Birjulin, A. (1999). Organizational politics and organizational support as predictors of work attitudes, job performance, and organizational citizenship behavior. Journal of organizational behavior: The international journal of industrial, occupational and organizational psychology and behavior, 20(2), 59-174. https://doi.org/10.1002/(SICI)1099-1379(199903)20:2<159::AID-JOB881>3.0.CO;2-7
  • Reed, S. A., Kratchman, S. H., & Strawser, R. H. (1994). Job satisfaction, organizational commitment, and turnover intentions of United States accountants. Accounting, Auditing and Accountability Journal, 7(1), 31-58. https://doi.org/10.1108/09513579410050371
  • Rhoades, L., & Eisenberger, R. (2002). Perceived organizational support: A review of the literature. Journal of Applied Psychology, 87(4), 698-714. https://doi.org/10.1037/0021-9010.87.4.698
  • Rhoades, L., Eisenberger, R., & Armeli, S. (2001). Affective commitment to the organization: The contribution of perceived organizational support. Journal of Applied Psychology, 86(5), 825-836. https://doi.org/10.1037/0021-9010.86.5.825
  • Riggle, R. J., Edmondson, D. R., & Hansen, J. D. (2009). A meta-analysis of the relationship between perceived organizational support and job outcomes: 20 years of research. Journal of Business Research, 62(10), 1027-1030. https://doi.org/10.1016/j.jbusres.2008.05.003
  • Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15(2), 150-163. https://doi.org/10.2307/2391486
  • Robson, K., Annisette, M., & Peecher, M. E. (2021). Editorial: Accounting research and practice in the time of pandemic (v5). Accounting, Organizations and Society, 90, 101243. https://doi.org/10.1016/j.aos.2021.101243
  • Schaubroeck, J., Cotton, J. L., & Jennings, K. R. (1989). Antecedents and consequences of role stress: A covariance structure analysis. Journal of Organizational Behavior, 10(1), 35-58. https://doi.org/10.1002/job.4030100104
  • Shafer, W. E. (2002). Ethical pressure, organizational-professional conflict, and related work outcomes among management accountants. Journal of Business Ethics, 38(3), 261-273. https://doi.org/10.1023/A:1015876809254
  • Shafer, W. E., Park, L. J., & Liao, W. M. (2002). Professionalism, organizational‐professional conflict and work outcomes. Accounting, Auditing and Accountability Journal, 15(1), 46-68. https://doi.org/10.1108/09513570210418888
  • Smith, K. J., Emerson, D. J., & Boster, C. R. (2018). An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal, 33(8/9), 736-759. https://doi.org/10.1108/MAJ-07-2017-1611
  • Smith, K. J., Emerson, D. J., Boster, C. R., & Everly Jr, G. S. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, 33(3), 483-498. https://doi.org/10.1108/ARJ-09-2019-0177
  • Snead, K., & Harrell, A. (1991). The impact of psychological factors on the job satisfaction of senior auditors. Behavioral Research in Accounting, 3(1), 85-96.
  • Stallworth, L. (2004). Antecedents and Consequences of Organizational Commitment to Accounting Organizations. Managerial Auditing Journal, 19(7), 945-955. https://doi.org/10.1108/02686900410549457
  • Suazo, M. M., & Turnley, W. H. (2010). Perceived organizational support as a mediator of the relations between individual differences and psychological contract breach. Journal of Managerial Psychology, 25(6), 620-648. https://doi.org/10.1108/02683941011056969
  • Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, organizations and society, 34(3-4), 409-427. https://doi.org/10.1016/j.aos.2009.01.007
  • Sullivan, S. E., & Bhagat, R. S. (1992). Organizational stress, job satisfaction and job performance: where do we go from here? Journal of Management, 18(2), 353-374. https://doi.org/10.1177/014920639201800207
  • Sweeney, B., & Pierce, B. (2006). Good hours, bad hours and auditors’ defence mechanisms in audit firms. Accounting, Auditing and Accountability Journal, 19(6), 858-892. https://doi.org/10.1108/09513570610709908
  • Sweeney, B., & Pierce, B. (2011). Audit team defence mechanisms: auditee influence. Accounting and Business Research, 41(4), 333-356. https://doi.org/10.1080/00014788.2011.559575
  • Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants' job burnout. Behavioral Research in Accounting, 14(1), 223-245. https://doi.org/10.2308/bria.2002.14.1.223
  • Wayne, S. J., Shore, L. M., & Liden, R. C. (1997). Perceived organizational support and leader-member exchange: A social exchange perspective. Academy of Management Journal, 40(1) 82-111. https://doi.org/10.2307/257021