Independent auditors' role stress: Antecedent, outcome, and moderating variables.

Key Points

• This research investigates the antecedents and consequences of role stress in independent auditors.
• Analyzed the relationship between role stress and job outcomes among independent auditors.
• Identified moderators such as boundary spanning activity, perceived environmental uncertainty, and organizational level.
• Role stress negatively impacts job outcomes for independent auditors.
• Boundary spanning activity and perceived environmental uncertainty significantly moderate this relationship.