Independent Auditors Role Stress: Antecedent, Outcome, and Moderating Variables
James E. Rebele and Ronald E. Michaels
This study examines antecedents to and consequences of role stress (role
conflict and ambiguity) experienced by independent auditors. Boundary spanning
activity and perceived environmental uncertainty are hypothesized to be
antecedent to role conflict and ambiguity, while job satisfaction, performance,
and job-related tension were investigated as consequences of auditors'
role stress. Need for achievement and organizational level are posited
to moderate the role stress-job outcome relationship. The results are generally
supportive of the hypotheses and indicate that perceived environmental
uncertainty is a critical variable affecting both auditors' role stress
and job outcomes. The impact of boundary spanning activity on auditors'
role conflict and role ambiguity was indirect, operating only through its
effect on perceived environmental uncertainty.
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