A Study On The Relationship Of Certified Public Accountants’ Occupational Stress, Job Satisfaction And Job Performance

As we all know, theory comes from practice. Over the years for years, the theoreticalstudy of audit emphasizes on the study how to effectively audit practice from the point ofview of methods and techniques, and little attention to the behavior subject of the auditactivities-people, the most important and the most active factor. There should not be amajor flaw in the study of auditing theory, and the theory of such an audit is imperfecttheory.First, this paper explains the background and significance of this study from theperspective of theory and reality. Through the review, it summarizes the results of previousstudies and useful experience, and explores the shortcomings and deficiencies, whichprovide a reference for the model construction and the research hypothesis. Then, there is abrief introduction to the research method, content and point of innovation. Second, thispaper conducts a detailed analysis of the related concepts and the theoretical part whichprovide a reference for the model construction and the research hypothesis. Then, the paperdraws on the mature scales at home and abroad, including the scale of occupational stress,the scale of job satisfaction, and the scale of job performance scale. After pre-testquestionnaires or pre-trials are conducted and pre-test results are analyzed, formalquestionnaires form. Next, electronic questionnaires or paper questionnaires are issuedthrough various channels in order to data collection. Sample profiles and the methods ofdata analysis and research are described. According to the data obtained by the formalinvestigation, after the scale factor analysis, principal component factors are extracted andnamed. Then, the extracted principal component factors are used with the method ofcanonical correlation. On this basis, the hypothesis testing and the amendment of modelsappear. Through the research above, the paper draws the following conclusions:①The role of pressure indicators, organizational factor indicators and careerdevelopment indicators in the occupational pressure and job performance in the taskperformance are significantly negatively related. Interpersonal relationship in theoccupational pressure and contextual performance in job performance is significantlynegatively correlated. Besides, in the two kinds of relations, the explained contribution rateof the former is greater.②Career development factors in occupational stress and recognized factors in jobsatisfaction are negatively correlated. Organizational factors in occupational stress and work environment factors in job satisfaction are negatively correlated. Career developmentfactors in occupational stress and self-realization in job satisfaction are negativelycorrelated. Interpersonal relationship work groups in the occupational pressure arenegatively related. Among those, recognized factors are more significant than others.③Self-realization factors in job satisfaction and task performance in job performancehave a significantly positive correlation while factors of the work groups in job satisfactionand contextual performance in job performance have a significantly positive correlation.The former is relatively more significant than the latter. In the test of the intermediatevariables, job satisfaction is the intermediate variable between occupational stress and jobperformance, which plays a partial mediating role.Finally, according to the findings of the data analysis, the paper gives some adviceabout the balance of the working pressure of Certified Public Accountants, improving jobsatisfaction and job performance.