Surviving busy season: Using the job demands‐resources model to investigate coping mechanisms
Devon P. Jefferson,
Lindsay M. Andiola,
Patrick J. Hurley
Abstract:Fatigue and burnout are root causes of audit quality issues and turnover. Leveraging the job demands‐resources theory, we investigate whether two mechanisms can reduce accountants' fatigue and, in turn, improve audit quality. We conduct a field study of public accountants during both normal and busy season work periods, collecting bi‐daily logs to examine whether the use of microbreaks (i.e., brief respite activities) as a job crafting mechanism and/or the receipt of supervisory support as a job resource lesse… Show more
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