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The CPA Journal ; 92(11/12):64-68, 2022.
Article in English | ProQuest Central | ID: covidwho-2167970

ABSTRACT

[...]enhancing employee resilience levels can have a powerful protective effect against three common causes of job stress: role overload, role conflict, and role ambiguity. Both of these situations are expected to become more frequent and intense as the world faces challenges presented by the digital age, natural disasters related to global climate change, and economic disruptions such as the worldwide COVID-19 pandemic. * Role conflict arises when employees are given incompatible (or contradictory) instructions. Research by Ronald Jelinek and Kate Jelinek ("Auditors Gone Wild: The Other Problem in Public Accounting," Business Horizons, vol. 51, pp. 223233, 2008) shows that auditors are particularly prone to role ambiguity arising from shortages of experienced staff, internal control auditing procedures required by the Sarbanes-Oxley Act (SOX), and regulations related to highly publicized accounting scandals (e.g., Dodd-Frank). The importance of stress arousal should not be overlooked, however, as each of its reported relationships with the three organizational outcomes were also statistically significant. [...]though not illustrated graphically, role conflict, role ambiguity, and

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