In this study, we examine the effects of healthy lifestyle for professionals in public accounting as a coping mechanism for role stress and resultant job outcomes. Prior research indicates that professionals in public accounting endure considerable stress, particularly during busy season, and as a result, many capable professionals leave public accounting. We collected data from accounting professionals in a large U.S. national public accounting firm and analyzed the causal relationships of role stressors and healthy lifestyle on job outcomes using a multidisciplinary research model. We found that role stress, mediated by job burnout and its effect on psychological well-being, has a negative impact on job outcomes. However, the negative effects of role stress and job burnout can be mitigated by a healthy lifestyle, mediated by its effect on vitality and psychological well-being.

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SYNOPSIS Due to the unique nature of their position, internal auditors often experience organizational-professional conflict (OPC). It is important to understand the nature of OPC and its implications for various stakeholders. Using a large data-set of survey responses from chief audit executives, we examine the effect of factors unique in internal audit settings on chief audit executives' OPC. We find that perceptions of job autonomy, tenure with the organization, reporting to the audit committee, and using the internal audit function as a management training ground are significantly related to internal auditors' OPC. We also find that OPC is negatively related to respondents' identification with the organization but not with their professional identification. Our findings have implications for organizational policies related to internal auditing and to external stakeholders.

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The purpose of this case, loosely based on an actual auditor-client situation, is to study decision making by auditors in public accounting firms regarding risk management (business, engagement, and audit risk), client continuance, and auditor independence. Audit partners often face difficult decisions for which they must balance the business objectives of the firm with their professional objective of satisfying the public interest. While most studies and cases focus on client-acceptance decisions (e.g., Johnstone 2000; Gendron 2002; Knapp and Knapp 2004), an equally important decision for public accounting firms in the Sarbanes-Oxley era is whether to keep a current client. This case encourages students to consider the decision with respect to client continuance, auditor independence, and risk evaluation.