Role stress, the Type A behaviour pattern, and external auditor job satisfaction and performance

Abstract

There are many potential catalysts to job-related stress in the external auditor's environment. The two principal elements of role stress, role conflict and role ambiguity, represent two sources of stress to which auditors appear to be particularly exposed. The study reported in this thesis sought to validate, in a New Zealand setting, the results of prior studies that have examined the relationship between these two elements of role stress and two important auditor job outcome variables: job performance and job satisfaction. Further, the study extended prior research by examining the moderating influence of the Type A behaviour pattern on these relationships. The need to re-examine the linkages between the elements of role stress and both job satisfaction and job performance using theoretically-based moderators, such as the Type A behaviour pattern, has been highlighted in the role stress literature.

Data for the study was obtained by surveying auditors from three offices in each of two "Big-Six" accounting firms in New Zealand. In total, 119 usable responses were received, representing an effective response rate of 70%.

Analysis of the survey data confirmed that both role conflict and role ambiguity are significantly negatively associated with auditor job performance and job satisfaction. However, the expected moderating role of the Type A behaviour pattern on the relationships between the components of role stress and job satisfaction and auditor job performance was not found. Interestingly, however, a direct positive relationship between the Type A behaviour pattern and both job outcome variables was apparent. The latter result suggests that, among audit professionals, Type A individuals tend to outperform and be more satisfied with their employment than Type Bs.