Resilience as a coping strategy for reducing auditor turnover intentions

Kenneth J. Smith, David J. Emerson, Charles R. Boster, George S. Everly

Research output: Contribution to journalArticlepeer-review

Abstract

Purpose: The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions. Design/methodology/approach: This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions. Findings: Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions. Research limitations/implications: As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings. Practical implications: This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions. Originality/value: This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

Original languageEnglish (US)
Pages (from-to)483-498
Number of pages16
JournalAccounting Research Journal
Volume33
Issue number3
DOIs
StatePublished - May 4 2020

Keywords

  • Burnout
  • Job satisfaction
  • Resilience
  • Role stressors
  • Stress arousal
  • Turnover intentions

ASJC Scopus subject areas

  • Accounting
  • Finance

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