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Analyses the effects of age on the level of job satisfaction of accountants in Singapore. Four categories of accountants namely, government auditors, internal auditors, non‐auditor accountants, and external auditors were identified according to the nature of work performed by each, i.e. job‐type. Results of a three‐way analysis of variance (ANOVA) show that both age and job type, taken individually, have a direct significant effect on job satisfaction. In addition, there is also an interaction effect between age and job‐type on job satisfaction. In general, older accountants are more satisfied with their jobs than their younger counterparts. However their satisfaction increases at varying rates depending on their job types.

The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction.

Research hypotheses are developed based on prior research including research on social judgment theory. Structural equation modeling is used to analyze the data collected through a survey of auditors.

The results show that the tone at the top affects job autonomy and organizational‐professional conflict. Each of these variables directly or indirectly affects job satisfaction. This paper also provides evidence that the tone at the top filters down to at least the senior rank.

Limitations include the usual caveats associated with the survey method. Notwithstanding these limitations, the results suggest that a tone at the top that emphasizes audit effectiveness may not only improve the quality of today's audits, but by improving job satisfaction have long‐term benefits for audit firms' culture.

This paper empirically measures “tone at the top” and it shows that a tone at the top emphasis on audit effectiveness is consistent with auditors' own professionalism and may not only improve the quality of today's audits, but by improving job satisfaction have long‐term benefits for audit firms' culture.

This study surveys the level of job satisfaction among government auditors in Singapore and investigates the factors affecting their job satisfaction. A questionnaire is administered in mid July 1990 to all the 150 government auditors in the Auditor‐General's Office in Singapore, resulting in a usable response rate of 76%. Descriptive statistics, t‐tests, wilcoxon Z tests, and Chi‐square tests of independence are used to analyse the data. Results of the survey show that government auditors in Singapore are very satisfied with their supervisors and co‐workers but very dissatisfied with the opportunities for promotion. Overall, however, they are satisfied with their jobs. Further, it is found that demographic factors such as sex, number of years in the present position, previous job, and income affect job satisfaction. Finally, the results show that the following factors are important determinants of Job satisfaction among government auditors in Singapore: (1) control over work, (2) frequency of sudden demands, (3) perceived necessity of overtime, (4) effect of sudden demands, (5) administrative supports, (6) interaction with supervisor, (7) physical work environment, (8) preparation for future career goals, and (9) extra‐organizational job opportunities.

This study aims to investigate the organizational learning of trainee auditors who represent the young generation of new entry-level professionals in CPA firms, and examines the possible associations between organizational learning and job satisfaction.

A questionnaire survey is administered among the target group of trainee auditors to explore possible approaches to their organizational learning in CPA firms. The results are used to generate organizational learning variables, which enable us to empirically test the research hypotheses regarding the association between organizational learning and job satisfaction.

The authors conclude that there are three main dimensions of organizational learning for new entry-level professionals in CPA firms, namely: workplace interactions, supervising and monitoring and supportive informational systems. The authors also find that workplace interactions and supportive information systems are significantly associated with job satisfaction. The authors show that the females and males prefer different approaches to organizational learning in CPA firms. The authors also find that trainee auditors who work for bigger CPA firms enjoy more job satisfaction than those working for smaller CPA firms, and that male trainee auditors are more easily satisfied with audit jobs than female trainees.

This study is limited in that its sample is composed of trainee auditors, who are used to proxy for entry-level professionals in CPA firms. Future studies can include a direct focus on the organizational learning of junior auditors in CPA firms. Future studies can also investigate organizational learning in the firm-wide context in which CPA firms and their employees are considered as part of a larger situational process of organizational learning.

The conclusions can help to improve practice management and human resource policies in CPA firms. The findings highlight the importance of establishing an effective organizational learning culture, and suggest how this can be achieved by providing friendly and instructive workplace interactions, helpful supervisory and mentoring relationships, and better information support.

This study contributes to the audit literature by identifying the three dimensions of organizational learning for entry-level professionals in CPA firms. The authors substantiate the argument that mentor-protégé relationships in CPA firms have different effects on job satisfaction for female and male trainee auditors.

The study seeks to examine the effect of the Covid-19 on organisational commitment with the mediating role of job satisfaction of Iraqi auditors to determine the impact the Corona has on the organisational commitment of Iraqi auditors with the mediating role of job satisfaction.

The study's statistical population consists of those auditors working in the auditing organisations and private sector auditing institutions in Iraq. The number of respondents was 1,500 and 305 questionnaires were collected and analysed using Cochran's formula. Data were collected using the Covid1-19 questionnaire developed by the researcher, Minnesota Life Satisfaction Questionnaire (1967) and Allen and Meyer (1990) Organisational Commitment Questionnaire. In this study, the components of individual fear, collective fear and the transition from a feeling of security to insecurity with 29 questions for the impact of Covid-19 and job satisfaction components derived from the Minnesota Model, which includes six components (payment system, nature of job, progress opportunities, organisational atmosphere, leadership style and physical condition) is based on 19 questions. The components of organisational commitment are based on three types of emotional commitment, continuance commitment and normative commitment with 24 questions. Structural equation modelling using Smart-PLS software was used to analyse the data.

The results showed that the Covid-19 effect variable was not significant on organisational commitment but was significant considering the mediating role of job satisfaction.

The paper has covered a very interesting topic nowadays and the results may give great insight to auditors in a challenging condition due to COVID 19.

The purpose of this paper is to examine organizational commitment within the context of important antecedents, correlates, and consequences for auditors in public accounting. Specifically, to explore the relationships among the constructs of experience, role ambiguity, organizational commitment (affective and continuance), job satisfaction, and turnover intentions.

An integrated model is developed and tested using structural equation modeling techniques. A sample of 334 auditors working for international and regional public accounting firms in a major metropolitan area of the USA is used to test the model.

The findings support nearly all of the hypothesized relationships. Auditors with more experience have less role ambiguity, have more affection for their organization, and are less inclined to leave their organization. Continuance commitment plays a less important role in the integrated model. However, the study lends support to the notion that the two dimensions of continuance commitment, high sacrifice and low alternatives, are distinct and have different patterns of relationships with other important variables.

The sample was taken from one geographic area of the US and may not be representative of all auditors. Auditors from the regional public accounting firms may not be representative of other regional firms.

Despite the fact that auditors with higher levels of affective organizational commitment and job satisfaction are less likely to leave their organizations, the findings also indicate a direct link with more experience and the desire to leave the firm. Role ambiguity and continuance commitment do not have direct links to turnover intentions, but deserve consideration for their indirect influence on important job outcomes.

This study contributes to the study of organizational commitment by using auditors from all job levels and from public accounting firms from varying sizes. Few studies have examined the sub‐dimensions of continuance commitment for auditors.

This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice perceptions should mediate this mentoring association. Thus, having a mentor should see higher procedural justice perceptions, which, in turn, should result in higher quality relationships between protégés and their non‐mentor supervisors.

A survey of 95 audit professionals shows that protégés report higher quality auditor‐supervisor relationships than do non‐protégés; however, having a mentor does not appear to be the determining factor.

Building on a prior study of Siegel et al., the paper finds that auditor attitudes towards the job (job satisfaction) and the firm (job commitment) eliminate the association between mentoring and quality of auditor‐supervisor relationships. Procedural justice, but not distributive justice, perceptions also mediate the relationship between job satisfaction and quality of auditor‐supervisor relationships. Procedural justice perceptions produce higher quality auditor‐supervisor relationships with non‐mentor supervisors.

Using mediation regression techniques instead of the more stringent path analysis and using self‐reported survey data that derives a method variance could affect the generalizability of our results. Future research can correct these limitations.

The paper finds that while merely having a mentor need not improve relationships, mentoring programs can still greatly improve auditor‐supervisor relationships.

The paper includes implications for developing effective mentoring programs for CPA firms.

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

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.

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.

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.

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.

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.

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.

The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice community, academic recognition of this topic has begun to appear in the accounting literature. Using a measure of burnout developed for boundary-spanning positions, this paper shows that burnout among internal auditors is a serious concern. Results offer evidence that the burnout condition is directly related to several of the important behavioral and attitudinal outcomes in internal accounting practice. In order to provide greater clarity for future research, this study offers a separate treatment of the three dimensions of burnout, two very different organizational commitment constructs and two turnover directions. Implications for the management of human resources in this area are included.