Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis

Authors
Shokrollah Khajavi 1
Tabandeh Salehi 2
Behnam Karamshahi 3
1 Professor of Accounting, Faculty of Commerce and Trade, University of Tehran, Tehran, Iran.(skhajavi@ut.ac.ir)
2 Assistant Professor, Department of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran(Corresponding Author)
3 Assistant Professor, Department of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran (behnamkaramshahi@uk.ac.ir)
10.61186/aapc.9.18.125
Abstract
Stress is a complex phenomenon that, if not controlled, can threaten a person's body, mind, and performance. The auditing profession is one of the most stressful jobs. The purpose of this study is to develop a conceptual model of high stress in auditing and strategies to reduce it. The method in this study is meta-synthesis. Twenty-two studies, from 1990 to 2023, were selected using the critical evaluation algorithm and analyzed using the grounded theory approach. The findings of this analysis were classified into five main categories causal conditions, intervening conditions, context, consequences, and strategies for reducing stress in auditors. Based on the results of the study, the strategies that can be used to reduce stress in auditors are supervisor support, colleague support, fair treatment of the institution with auditors, guidance and guidance by the group supervisor, providing suitable working conditions, correct division of work, considering Reasonable time budget for work, continuous training of professional competence, work-family balance, coordination among audit team members. Audit institutions should consider these strategies about how to accept and implement the rules for auditors, deal with the lack of auditors in the market, and changes in the profession. this study, by identifying the indicators affecting the auditor's stress and presenting a conceptual model in this field, can be used by auditors to increase individual well-being, and audit institutions to increase the organization's efficiency.



Keywords
stress
Auditor
Meta-synthesis
Grounded theory
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Value and Behavioral Accounting
Volume 9, Issue 18
Winter 2025
Pages 125-176