On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction
研究调查了308名外部审计师，发现频繁远程工作与高工作满意度相关，高自我监控表达行为者也更满意，但远程工作频率增加会削弱这种正向关系。
SYNOPSIS This study examines how remote work affects external auditors’ job satisfaction. We survey 308 external auditors and measure their job satisfaction to understand how remote work frequency, self-monitoring of expressive behavior (SMEB), personality traits, technology adoption, job position, and remote onboarding experiences impact auditors’ job satisfaction in the post-COVID-19 era. Results reveal that frequent remote work is associated with high job satisfaction. Auditors who report high SMEB levels have high job satisfaction. However, the positive association between SMEB and job satisfaction decreases as auditors’ remote work frequency increases. Engagement team leaders may wish to encourage high self-monitoring auditors to continue to perform on-site work while encouraging low self-monitoring auditors to work remotely when on-site work is not necessary. We also suggest that audit firms build better supervisory relationships, provide sufficient resources for junior auditors, and continue to provide technology training to increase auditor job satisfaction. Data Availability: The data that support the findings of this study are available from the first author upon request.