Impact of stress, job satisfaction, work–life balance and telework on auditors’ job performance: a PLS-SEM and fsQCA approach
Journal of Organizational Effectiveness: People and Performance
ISSN: 2051-6614
Article publication date: 26 November 2024
Abstract
Purpose
The present study aims to analyze the influence of stress, job satisfaction and work–life balance on auditors’ job performance and examine the moderating effect of telework on previous relationships.
Design/methodology/approach
The research data are collected through an electronic questionnaire with 322 Portuguese auditors. We used a partial least squares–structural equation model and fuzzy set quality comparative analysis to test our hypotheses.
Findings
There is a positive relationship between job satisfaction and job performance. Conflict, positively, and ambiguity, negatively (components of stress), influence job performance. Work–family conflict was shown to be equally impactful in decreasing auditors’ technical knowledge and ability, and this effect was amplified in the presence of telework. The results show the existence of a complex structure of configurational arrangements that are sufficient to achieve high job performance.
Practical implications
Audit firms need to pay attention to employees’ feelings related to their work since their well-being affects their job performance. In general, the teleworking context did not affect the relationships studied, which means that audit firms can enjoy its advantages without compromising audit quality.
Originality/value
The study contributes to the growing literature on the determinants of auditor performance. The inclusion of teleworking as a contingent factor is a theoretical innovation in auditing studies. The results emphasize the importance of researchers including the multi-method approach for a better understanding of the complex structure of configurations that are sufficient for job performance.
Keywords
Acknowledgements
This work was supported by FCT, I.P., the Portuguese National Funding Agency for Science, Research and Technology, under the Project UIDB/04521/2020, as well as being co-financed by KPMG Portugal. We thank Florence Pinto Basto and the conference participants at the 45th Annual Congress of European Accounting Association and 12th EARNet Symposium. We especially thank the respondents for providing the responses.
Citation
Henriques, C.S. and Samagaio, A. (2024), "Impact of stress, job satisfaction, work–life balance and telework on auditors’ job performance: a PLS-SEM and fsQCA approach", Journal of Organizational Effectiveness: People and Performance, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JOEPP-03-2024-0135
Publisher
:Emerald Publishing Limited
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