Arbetsrelaterad stress och juniora revisorers psykologiska välbefinnande : En kvantitativ studie inom Big Four

Sammanfattning: The background of this study derives from the fact that the auditing sector is characterized by excessive workload, psychological ill-health and high staff turnover. Prior research emphasizes the effects on chartered accountants, auditing quality and organizational consequences. The purpose of this study is therefore to examine junior auditor’s individual well-being, hence the research question: What is the relationship between workload, role conflict and role ambiguity together with psychological well-being of junior auditors? Cooper and Marshalls theory of occupational sources of stress is the basis for this study and the research model originates from Jones, Norman and Wier. A survey was sent to 201 junior auditors in Stockholm working within Big Four, furthermore, to answer the research question at hand, hypothesis testing is applied. Results of this study shows that work overload is the most prominent of the examined variables, but psychological ill-health could possibly derive from other non-studied factors. Conclusively, the study shows that junior auditors neither experience role conflict or role ambiguity, and therefore, solely workload has a negative effect on occupational stress and psychological illhealth. Further researchers should conduct a qualitative study in order to gain greater understanding of the individuals, but also to examine whether other variables can affect junior auditors.