An Assessment of the Roles of Stress Arousal, Resilience, and Burnout in the Stress Dynamic Among Auditors

• In Event: Auditing 3

Abstract

This study replicates and extends the effort of Smith, Davy, and Everly (2007) to expand the Beyond the Role Stress Model postulated and tested by Fogarty, Singh, Rhoads, and Moore (2000). The referent study found that stress arousal and burnout to be conceptually distinct constructs, as well as that stress arousal and subsequently burnout serve as important mediators of the relations between role stressors and the key outcomes of job satisfaction, performance, and turnover intentions. The present study extends that effort by adding the construct of resilience as a third potential mediator of job stressors, positioned between stress arousal and burnout. The results support the conceptual distinctiveness of stress arousal, burnout, and resilience, as well as the premise that each serves as an important mediator in the relations between role stressors, and the key work-related outcomes of job satisfaction, turnover intentions, and reduced audit quality practices.

Authors

• Kenneth Jonathan Smith, Salisbury University

• David J. Emerson, Salisbury University