Defense Date

2007

Document Type

Dissertation

Degree Name

Doctor of Philosophy

Department

Accounting

First Advisor

Dr. Benson Wier

Abstract

This dissertation examines the effects of healthy lifestyle of auditors in public accounting as a mitigating influence between role stress and job outcomes (performance, satisfaction, and turnover). Based on coping and self-determination theories, the study was designed to investigate the impact of healthy lifestyle as a coping measure that is within the control of the individual, regardless of firm policies or the firm's work environment.To address the research issues, a survey was conducted of professional auditors employed by a large national public accounting firm with offices located throughout the United States. The sample included 1,026 auditors from various regions of the United States and at various levels in the firm. Structural equation modeling was used to analyze the causal effects of role stressors and healthy lifestyle in a fully-mediated model on job outcomes of performance, satisfaction and turnover intentions.The hypothesized model demonstrated acceptable fit statistics and, generally, the hypotheses were supported. The results indicate that role stress as mediated by job burnout and its effect on psychological well-being will have a negative impact on job outcomes. However, the negative effects of role stress and job burnout can be mitigated by a healthy lifestyle which, mediated by its effect on vitality and psychological wellbeing, is positively related to job outcomes.

Rights

© The Author

Is Part Of

VCU University Archives

Is Part Of

VCU Theses and Dissertations

Date of Submission

June 2008

Included in

Accounting Commons

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