技术压力和伦理紧张对外部审计师离职意愿的影响

Awn Metlib Al Shbail
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引用次数: 0

摘要

由于技术革命,现代工作场所无疑发生了重大变化。本研究探讨了外部审计师离职意愿与伦理冲突和技术压力的关系。作为调查方法的一部分,收集了126名外聘审计员对自行填写的问卷的答复。研究结果显示,技术压力、伦理紧张和离职倾向之间存在很强的相关性。该研究为探索约旦审计师之间的技术压力和道德紧张关系提供了有益的资源。此外,建议审计事务所的管理层根据这些发现提供适当的培训计划来减轻技术压力。此外,如果审计师对指导行业的标准有足够的了解,他们可能会面临较少的道德冲突。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Technostress and Ethical Tension on External Auditor’s Turnover Intention
The modern workplace has surely seen significant changes as a result of the technological revolution. This study explores the relationship between external auditor turnover intention and ethical conflict and technological stress. 126 external auditors' responses to self-administered questionnaires were gathered as part of a survey methodology. The findings showed a strong correlation between technological pressures, ethical tension, and turnover intention. The study offered a helpful resource for exploring technostress and ethical tension among Jordanian auditors. Furthermore, it is advised that the management of audit firms offer suitable training programs to lessen techno-stress based on these findings. Additionally, auditors may face less ethical conflict if they have a sufficient understanding of the standards that guide the industry.
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