Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions)

The need of using the most accurate standards, put heavy pressure on auditors', Since in the field of interpretative structural modeling, no significant research has been presented in relation to auditors' tension management, The purpose of this study was to interpretive structural modeling of factors affecting auditors' stress management. This study is based on the applied purpose and in terms of method in the field of descriptive survey studies. Identifying the factors affecting auditors' stress management was done through a systematic review of research in the perioud 1393 to 1401 and semi-structured interviews based on theoretical saturation with professors in the field of organizational behavior management, accounting and psychology. The validity and reliability of the interviews were confirmed by the method of relative content validity and Kappa Cohen index, respectively. In order to model the factors affecting auditors' stress management, the opinions of 36 accounting experts and owners and managers of auditing firms familiar with the research topic were used by target sampling method with the help of a questionnaire. The validity and reliability of the questionnaire were confirmed by content validity and test-post-test method, respectively. The coding of the obtained data using Atlas ti software led to the identification of 14 factors affecting auditors' stress management. Modeling the factors identified by the interpretive structural method led to the formation of seven levels, of which audit complexity, effective organizational culture, and interpersonal relationships were the most effective and adaptive responses the most impressionable indicator.