Impact of stress, job satisfaction, work–life balance and telework on auditors’ job performance: a PLS-SEM and fsQCA approach

Abstract

PurposeThe 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/approachThe 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.FindingsThere 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 implicationsAudit 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/valueThe 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.