The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach

Complex and changing theoretical principles and the need of using the most accurate standards, put heavy pressure on auditors'. As a comprehensive model for auditors' stress management has not been presented so far, the purpose of this research is to provide a model for auditors' stress management in the auditing institutions of the country. In this regard, auditors' stress management and controlling it in order to promote individual and organizational benefits, is important. In this research by using the Meta-Synthesis approach, 187 researches which were published in domestic and foreign journals in the perioud 1385 to 1401 S.H and 2005 to 2021 A.D have 98 been reviewed and of them have been selected. Then by analyzing the content of these researches, the relevant codes were extracted and the importance and priority of each was determined by using Shannon entropy technique. Based on the approach of this research, 3 categories, 48 concepts and 95 codes were extracted. Professional skepticism, role ambiguities and conflict of interests in the causal factors section; Conscious mind, job matching with employees techniques and perceived organization support in the strategy department; Improvement of the quality of the reports, unbiased judgment and reduction of audit malpractice in the results section, obtained the highest importance coefficient. This research provides a new perspective in examining the influencing factors in auditors' stress management by examining the causes, strategies and consequences of auditors' stress.