The stressors-performance relationship in accounting and auditing firms: Is there eustress out there?

Adrien Bonache ()
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Adrien Bonache: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: To identify the stressors that improve performance in accounting firms, we used structural equation modeling toanalyze 293 questionnaire responses from French certified public accountants (CPAs) and trainee CPAs. Thefindings clarify the rare studies on the stressors–motivation relationship, and the mechanism by which perceivedenvironmental uncertainty affects performance. We also show that feedback, if perceived as fair, increasesperformance through motivation and stress reduction. This study thus contributes to the scarce evidence on thelink between justice and stress and highlights the unique characteristics of the Big Four accounting firms.

Date: 2022
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03822731v1
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2022, 28 (1)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03822731

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