Resilience as a coping strategy for reducing auditor turnover intentions

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

Accounting Research Journal, 2020, vol. 33, issue 3, 483-498

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.

Keywords: Job satisfaction; Turnover intentions; Burnout; Resilience; Role stressors; Stress arousal (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-09-2019-0177

DOI: 10.1108/ARJ-09-2019-0177

Access Statistics for this article

Accounting Research Journal is currently edited by Professor Reza Monem

More articles in Accounting Research Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().