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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 purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance.

The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis.

The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale.

While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings.

This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved.

The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.

The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity.

There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples.

Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach.

The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations.

The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace.

This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

Aggressive behaviour is a problem for services providing care for people with intellectual disabilities, affecting the quality of life of the individual and the quality of care provided. Current research trends, which focus on risk factors and mental health problems, are discussed. Other factors that could contribute to aggression in people with intellectual disability (PWID), such as lifestyle and environmental issues are examined. A methodology that would allow for the integration of all these factors, Behavioural Sequence Analysis, is a suitable investigative approach to this problem.

This paper describes the piloting of an approach to social services inspection using a range of objective research evidence as part of the Social Services Inspectorate's inspection process in 1997, in eight local authorities in England. The Welsh Centre for Learning Disabilities Applied Research Unit worked with the Social Services Inspectorate to collect details on residential and day services in advance of the inspection process. The paper repeats the findings of this Report and of the collaboration.

While the right to life, ‘personhood’, and the educability of people with profound and multiple learning disabilities are still under‐debated, service providers and research workers continue to extend the boundaries of expectation with respect to what such people can achieve. In this paper the messages of recent research are summarised and key references for fuller information suggested. The need to bring together such specialised knowledge in the framework of an ordinary life aimed at enhancing competence and quality of life is urged.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.