The high turnover rate of the auditor has been considered an important matter in the public accounting firms worldwide for decades, which tends to be caused by professional characteristics. The purpose of this study is to explore the relationship between the perception of role overload among audit professions and turnover intention. Further, the perceived interactional justice by the supervisor, as moderator is investigated whether it can buffer the negative effect of role overload on turnover intention. The research examined the relationship in the Thailand environment by collecting data from 210 auditors who are working in the Big Four public accounting firms. The quantitative research approach and survey-based methodology were adopted to test the hypotheses with SPSS 23.0 as a data analysis tool to analyze and interpret the result. The study finds that auditor who faces role overload is more likely to think about leaving, while perceived interactional justice leads to lower turnover intention. Results also reveal a significant moderating effect of interactional justice on the relationship between role overload and turnover intention. Overall, the findings provide a better understanding of the factors shaping turnover intention which of interest to the public accounting employer to improve working conditions to increase retention rate.

Abrams, D., Ando, K., & Hinkle, S. (1998). Psychological attachment to the group: Cross-cultural differences in organizational identification and subjective norms as predictors of workers' turnover intentions. Personality and Social Psychology Bulletin, 24(10), 1027-1039. doi:10.1177/01461672982410001
Accounting and Corporate Regulatory Authority [ACRA]. (2018). Practice monitoring programme 12th public report 2018. Retrieved from https://www.acra.gov.sg/
training-and-resources/publications/reports/practice-monitoring-programme-public-reports
Ahmad, A., & Saud, S. (2016). The effect of role overload on employee anxiety and organization citizenship behavior. Journal of Managerial Sciences, 10(1), 45-51.
Al-Zu'bi, H. A. (2010). A study of relationship between organizational justice and job satisfaction. International Journal of Business and Management, 5(12), 102-109. doi:10.5539/ijbm.v5n12p102
Alfes, K., Shantz, A. D., & Ritz, A. (2018). A multilevel examination of the relationship between role overload and employee subjective health: The buffering effect of support climates. Human Resource Management, 57(2), 659-673. doi:10.1002/hrm.21859
Ali, A., & Bukhari, I. (2017). Relationship of organizational justice and its dimension with turnover intention among employees of electronic media. Bahria Journal of Professional Psychology, 16(2), 1-18.
Almer, E. D., & Kaplan, S. E. (2002). The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting, 14(1), 1-34. doi:10.2308/bria.2002.14.1.1
Ambrose, M. L., & Schminke, M. (2009). The role of overall justice judgments in organizational justice research: A test of mediation. Journal of Applied Psychology, 94(2), 491-500. doi:10.1037/a0013203
Arshadi, N., & Damiri, H. (2013). The relationship of job stress with turnover intention and job performance: Moderating role of OBSE. Procedia-Social and Behavioral Sciences, 84, 706-710. doi:10.1016/j.sbspro.2013.06.631
Avery, D. R., Tonidandel, S., Volpone, S. D., & Raghuram, A. (2010). Overworked in America? How work hours, immigrant status, and interpersonal justice affect perceived work overload. Journal of Managerial Psychology, 25(2), 133-147. doi:10.1108/ 02683941011019348
Bacharach, S. B., Bamberger, P., & Conley, S. (1991). Work‐home conflict among nurses and engineers: Mediating the impact of role stress on burnout and satisfaction at work. Journal of Organizational Behavior, 12(1), 39-53. doi:10.1002/job.4030120104
Bailey, J. M., & Bhagat, R. S. (1987). Meaning and measurement of stressors in the work environment: An evaluation. In S. V. Kasl & C. L. Cooper (Eds.), Stress and Health: Issues in Research Methodology. New York: John Wiley & Sons.
Bakker, A. B., & Demerouti, E. (2007). The job demands-resources model: State of the art. Journal of Managerial Psychology, 22(3), 309-328.
Barling, J., & Phillips, M. (1993). Interactional, formal, and distributive justice in the workplace: An exploratory study. Journal of Psychology, 127(6), 649-656. doi:10.1080/00223980.1993.9914904
Beehr, T. A., Walsh, J. T., & Taber, T. D. (1976). Relationships of stress to individually and organizationally valued states: Higher order needs as a moderator. Journal of Applied Psychology, 61(1), 41-47. doi:10.1037/0021-9010.61.1.41
Beugre, C. (2005). Reacting aggressively to injustice at work: A cognitive stage model. Journal of Business and Psychology, 20, 291-301. doi:10.1007/s10869-005-8265-1
Bies, R. J., & Moag, J. F. (1986). Interactional justice: Communication criteria of fairness. In R. J. Lewicki, B. H. Sheppard, & M. H. Bazerman (Eds.), Research on Negotiation in Organizations (Vol. 1, pp. 43-55). Greenwich: JAI Press.
Bills, M. A. (1925). Social status of the clerical worker and his permanence on the job. Journal of Applied Psychology, 9(4), 424-427. doi:10.1037/h0065881
Bishop, J. W., & Scott, K. D. (2000). An examination of organizational and team commitment in a self-directed team environment. Journal of Applied Psychology, 85(3), 439-450. doi:10.1037/0021-9010.85.3.439
Bolarinwa, O. A. (2015). Principles and methods of validity and reliability testing of questionnaires used in social and health science researches. Nigerian Postgraduate Medical Journal, 22(4), 195-201. doi:10.4103/1117-1936.173959
Bolino, M. C., & Turnley, W. H. (2005). The personal costs of citizenship behavior: the relationship between individual initiative and role overload, job stress, and work-family conflict. Journal of Applied Psychology, 90(4), 740-748. doi:10.1037/0021-9010.90.4.740
Bowling, N. A., Alarcon, G. M., Bragg, C. B., & Hartman, M. J. (2015). A meta-analytic examination of the potential correlates and consequences of workload. Work & Stress, 29(2), 95-113. doi:10.1080/02678373.2015.1033037
Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In K. A. Bollen & J. S. Long (Eds.), Testing structural equation models (pp. 136). Newbury Park, CA: Sage.
Byrne, Z. S. (2005). Fairness reduces the negative effects of organizational politics on turnover intentions, citizenship behavior and job performance. Journal of Business and Psychology, 20(2), 175-200. doi:10.1007/s10869-005-8258-0
Chi, W., Hughen, L., Lin, C. J., & Lisic, L. L. (2013). Determinants of audit staff turnover: Evidence from Taiwan. International Journal of Auditing, 17(1), 100-112. doi:10.1111/j.1099-1123.2012.00459.x
Cho, J., & Dansereau, F. (2010). Are transformational leaders fair? A multi-level study of transformational leadership, justice perceptions, and organizational citizenship
behaviors. The Leadership Quarterly, 21(3), 409-421. doi:10.1016/j.leaqua.2010.03.
006
Cho, J. E., Choi, H. C., & Lee, W. J. (2014). An empirical investigation of the relationship between role stressors, emotional exhaustion and turnover intention in the airline industry. Asia Pacific Journal of Tourism Research, 19(9), 1023-1043. doi:10.1080/ 10941665.2013.837398
Choudhary, N., Deswal, R. K., & Philip, P. (2013). Impact of organizational justice on employees' workplace and personal outcomes: A study of Indian insurance sector. IUP Journal of Organizational Behavior, 12(4), 3-14.
Claiborne, N., Auerbach, C., Zeitlin, W., & Lawrence, C. K. (2015). Climate factors related to intention to leave in administrators and clinical professionals. Children and Youth Services Review, 51, 18-25. doi:10.1016/j.childyouth.2015.01.007
Cohen-Charash, Y., & Spector, P. E. (2001). The role of justice in organizations: A meta-analysis. Organizational Behavior and Human Decision Processes, 86(2), 278-321. doi:10.1006/obhd.2001.2958
Collins, B. J., & Mossholder, K. W. (2017). Fairness means more to some than others: Interactional fairness, job embeddedness, and discretionary work behaviors. Journal of Management, 43(2), 293-318. doi:10.1177/0149206314527132
Colquitt, J. A. (2001). On the dimensionality of organizational justice: A construct validation of a measure. Journal of Applied Psychology, 86(3), 386-400. doi:10.1037/0021-9010.86.3.386
Crawford, E. R., LePine, J. A., & Rich, B. L. (2010). Linking job demands and resources to employee engagement and burnout: A theoretical extension and meta-analytic test. Journal of Applied Psychology, 95(5), 834-848. doi:10.1037/a0019364
Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An interdisciplinary review. Journal of Management, 31(6), 874-900. doi:10.1177/0149206305279602
Cropanzano, R., Prehar, C. A., & Chen, P. Y. (2002). Using social exchange theory to distinguish procedural from interactional justice. Group & Organization Management, 27(3), 324-351. doi:10.1177/1059601102027003002
Dai, L., & Xie, H. (2016). Review and prospect on interactional justice. Open Journal of Social Sciences, 4(01), 55-61. doi:10.4236/jss.2016.41007
Dalton, D. W., Davis, A. B., & Viator, R. E. (2015). The joint effect of unfavorable supervisory feedback environments and external mentoring on job attitudes and job outcomes in the public accounting profession. Behavioral Research in Accounting, 27(2), 53-76. doi:10.2308/bria-51183
Demerouti, E., Bakker, A. B., Nachreiner, F., & Schaufeli, W. B. (2001). The job demands-resources model of burnout. Journal of Applied Psychology, 86(3), 499-512. doi:10.1037/0021-9010.86.3.499
Department of Business Development (DBD). (2018). Practice guidelines for submission of annual report. Retrieved from https://www.dbd.go.th/more_news.php?cid=123
Dougherty, T. W., & Pritchard, R. D. (1985). The measurement of role variables: Exploratory examination of a new approach. Organizational Behavior and Human Decision Processes, 35(2), 141-155. doi:10.1016/0749-5978(85)90032-9
Duxbury, L., & Halinski, M. (2018). It’s not all about guns and gangs: Role overload as a source of stress for male and female police officers. Policing and Society, 28(8), 930-946. doi:10.1080/10439463.2017.1342644
Duxbury, L., Lyons, S., & Higgins, C. (2008). Too much to do, and not enough time: An examination of role overload. In K. Korabik, D. S. Lero, & D. L. Whitehead (Eds.), Handbook of work-family integration (pp. 125-140). Amsterdam: Elsevier
Duxbury, L., Stevenson, M., & Higgins, C. (2018). Too much to do, too little time: Role overload and stress in a multi-role environment. International Journal of Stress Management, 25(3), 250-266. doi:10.1037/str0000062
Eby, L. T., Casper, W. J., Lockwood, A., Bordeaux, C., & Brinley, A. (2005). Work and family research in IO/OB: Content analysis and review of the literature (1980–2002). Journal of Vocational Behavior, 66(1), 124-197. doi:10.1016/j.jvb.2003.11.003
Eissa, G., & Lester, S. W. (2017). Supervisor role overload and frustration as antecedents of abusive supervision: The moderating role of supervisor personality. Journal of Organizational Behavior, 38(3), 307-326. doi:10.1002/job.2123
Elloy, D. F., & Smith, C. R. (2003). Patterns of stress, work-family conflict, role conflict, role ambiguity and overload among dual-career and single-career couples: An Australian study. Cross Cultural Management: An International Journal, 10(1), 55-66. doi:10.1108/13527600310797531
Emerson, R. M. (1976). Social exchange theory. Annual Review of Sociology, 2(1), 335-362. doi:10.1146/annurev.so.02.080176.002003
Fasana, S. F., & Kumara, J. W. (2018). Work life conflict and its impact on turnover intention of employees: The mediation role of job satisfaction. International Journal of Scientific and Research Publications (IJSRP), 8(4), 478-484. doi:10.29322/IJSRP.8.4.2018.
p7666
Firth, L., Mellor, D. J., Moore, K. A., & Loquet, C. (2004). How can managers reduce employee intention to quit? Journal of Managerial Psychology, 19(2), 170-187. doi:10.1108/02683940410526127
Fogarty, T. J. (1996). An examination of job tension and coping in the relationship between stressors and outcomes in public accounting. Journal of Managerial Issues, 8(3), 269-285.
Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting, 12, 31-68.
Frone, M. R., Yardley, J. K., & Markel, K. S. (1997). Developing and testing an integrative model of the work–family interface. Journal of Vocational Behavior, 50(2), 145-167. doi:10.1006/jvbe.1996.1577
Fujishiro, K. (2005). Fairness at work: Its impacts on employee well-being. Retrieved from https://etd.ohiolink.edu
Gaudet, M. C., Tremblay, M., & Doucet, O. (2014). Exploring the black box of the contingent reward leadership–performance relationship: The role of perceived justice and emotional exhaustion. European Journal of Work and Organizational Psychology, 23(6), 897-914. doi:10.1080/1359432x.2013.817056
Greenberg, J. (1987). A taxonomy of organizational justice theories. Academy of Management Review, 12(1), 9-22. doi:10.5465/amr.1987.4306437
Greenberg, J. (1990). Organizational justice: Yesterday, today, and tomorrow. Journal of Management, 16(2), 399-432. doi:10.1177/014920639001600208
Greenberg, J. (2004). Stress fairness to fare no stress: Managing workplace stress by promoting organizational justice. Organizational Dynamics, 33(4), 352-365. doi:10.1016/j.orgdyn.2004.09.003
Greenberg, J. (2006). Losing sleep over organizational injustice: Attenuating insomniac reactions to underpayment inequity with supervisory training in interactional justice. Journal of Applied Psychology, 91(1), 58-69. doi:10.1037/0021-9010.91.1.58
Greenberg, J. (2011). Organizational justice: The dynamics of fairness in the workplace. In APA handbook of industrial and organizational psychology, Vol 3: Maintaining, expanding, and contracting the organization (pp. 271-327). Washington, DC, US: American Psychological Association.
Hall, M., & Smith, D. (2009). Mentoring and turnover intentions in public accounting firms: A research note. Accounting, Organizations and Society, 34(6-7), 695-704. doi:10.1016/j.aos.2008.11.003
Hallberg, U. E., & Schaufeli, W. B. (2006). “Same same” but different? Can work engagement be discriminated from job involvement and organizational commitment? European Psychologist, 11(2), 119-127. doi:10.1027/1016-9040.11.2.119
Hart, M., Kremin, J., & Pasewark, W. R. (2017). Growing up: How audit internships affect students' commitment and long-term intentions to work in public accounting. Issues in Accounting Education, 32(2), 47-63. doi:10.2308/iace-51431
Hatcher, T. (1999). How multiple interventions influenced employee turnover: A case study. Human Resource Development Quarterly, 10(4), 365-382. doi:10.1002/hrdq.392010
0407
He, W., Fehr, R., Yam, K. C., Long, L. R., & Hao, P. (2017). Interactional justice, leader–member exchange, and employee performance: Examining the moderating role of justice differentiation. Journal of Organizational Behavior, 38(4), 537-557. doi:10.1002/job.2133
Herda, D. N., & Lavelle, J. J. (2011). The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm. Accounting, Organizations and Society, 36(3), 156-166. doi:10.1016/j.aos.2011.02.005
Herda, D. N., & Lavelle, J. J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons, 26(4), 707-723. doi:10.2308/
acch-50181
Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. European Accounting Review, 10(4), 787-802. doi:10.1080/09638180127400
Higgins, C. A., Duxbury, L. E., & Lyons, S. T. (2010). Coping with overload and stress: Men and women in dual‐earner families. Journal of Marriage and Family, 72(4), 847-859. doi:10.1111/j.1741-3737.2010.00734.x
Hiltebeitel, K. M., Leauby, B. A., Larkin, J. M., & Morris, T. W. (2000). Job satisfaction among entry-level accoutants. CPA Journal, 70(5), 76-78.
Hobfoll, S. E. (1989). Conservation of resources: A new attempt at conceptualizing stress. American Psychologist, 44(3), 513-524. doi:10.1037//0003-066x.44.3.513
Hom, P. W., Lee, T. W., Shaw, J. D., & Hausknecht, J. P. (2017). One hundred years of employee turnover theory and research. Journal of Applied Psychology, 102(3), 530-545. doi:10.1037/apl0000103
Hooper, D., Coughlan, J., & Mullen, M. (2008). Structural equation modeling: Guidelines for determining model fit. The Electronic Journal of Business Research Methods, 6(1), 53-60. doi:10.21427/D7CF7R
Hord, S. M., Meehan, M. L., Orletsky, S., & Sattes, B. (1999). Assessing a school staff as a community of professional learners. Issues About Change, 7(1), 1-8.
In, L. (2018). The mediation effect of burnout on the influence of role stressors towards lecturer performance: Empirical evidence from Indonesia. Journal of Business and Retail Management Research, 12, 78-87. doi:10.24052/jbrmr/v12is04/art-08
Inside Public Accounting. (2018). The annual inside public accounting national benchmarking report. Retrieved from http://insidepublicaccounting.com/survey-4/benchmarking-report/
Institute of Chartered Accountants in England & Wales [ICAEW]. (2005). Audit quality: Agency theory and the role of audit. Retrieved from https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/
Jacobs, E. J., & Roodt, G. (2011). The mediating effect of knowledge sharing between organisational culture and turnover intentions of professional nurses. South African Journal of Information Management, 13(1), 1-6.
Jackofsky, E. F., & Peters, L. H. (1983). Job turnover versus company turnover: Reassessment of the March and Simon participation hypothesis. Journal of Applied Psychology, 68(3), 490-495. doi:10.1037//0021-9010.68.3.490
Jankowski, H. (2016). How to decrease employee turnover rates within public accounting firms. (Master's thesis). Retrieved from https://trace.tennessee.edu/utk_chanhonoproj/
1979
Jayadi, M. I., Handajani, L., & Surati, S. (2017). The influence of auditor capability, role overload, and ethical perception to auditor judgement. Proceedings of the STIE Mandala Jember, Indonesia, 95-117.
Jeswani, S., & Dave, S. (2012). Impact of organizational climate on turnover intention: An emprical analysis of faculty member of technical education of India. International Journal of Business Management & Research (IJBMR), 2(3), 26-44.
Johnson, S., & Pike, B. (2018). Employee retention. CPA Journal, 88(12), 64-66.
Jones III, A., Norman, C. S., & Wier, B. (2010). Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting, 22(1), 21-41. doi:10.2308/bria.2010.22.1.21
Kadar Khan, S., Memon, M., & Ramayah, T. (2018). Leadership and innovative culture influences on organizational citizenship behaviour: The mediating role of interactional justice. International Journal of Business and Society, 19(3), 725-747.
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational stress: Studies in role conflict and ambiguity. American Sociological Review, 30(4), 620. doi:doi.org/10.2307/2091375
Karatepe, O. M., & Shahriari, S. (2014). Job embeddedness as a moderator of the impact of organisational justice on turnover intentions: A study in Iran. International Journal of Tourism Research, 16(1), 22-32. doi:10.1002/jtr.1894
Katz, D., & Kahn, R. L. (1978). The social psychology of organizations. New York: Wiley
Kim, C. Y., Lee, J. H., & Shin, S. Y. (2019). Why are your employees leaving the organization? The interaction effect of role overload, perceived organizational support, and equity sensitivity. Sustainability, 11(3), 657-665. doi:10.3390/su11030657
Kirschenbaum, A., & Weisberg, J. (1990). Predicting worker turnover: An assessment of intent on actual separations. Human Relations, 43(9), 829-847.
Kunte, M., Gupta, P., Bhattacharya, S., & Neelam, N. (2017). Role overload, role self distance, role stagnation as determinants of job satisfaction and turnover intention in banking sector. Indian Journal of Psychological Medicine, 39(5), 590-599. doi:10.4103/0253-7176.217022
Larson, L. L. (2004). Internal auditors and job stress. Managerial Auditing Journal, 19(9), 1119-1130. doi:10.1108/02686900410562768
Le Roy, J., Bastounis, M., & Poussard, J. M. (2012). Interactional justice and counterproductive work behaviors: The mediating role of negative emotions. Social Behavior and Personality: An International Journal, 40(8), 1341-1355. doi:10.2224/sbp.2012.40.
8.1341
Li, X., Zhang, J., Zhang, S., & Zhou, M. (2017). A multilevel analysis of the role of interactional justice in promoting knowledge-sharing behavior: The mediated role of organizational commitment. Industrial Marketing Management, 62, 226-233. doi:10.1016/j.indmarman.2016.09.006
Liao, W. C., & Tai, W. T. (2006). Organizational justice, motivation to learn, and training outcomes. Social Behavior & Personality: An International Journal, 34(5), 545-556. doi:10.2224/sbp.2006.34.5.545
Loi, R., Yang, J., & Diefendorff, J. M. (2009). Four-factor justice and daily job satisfaction: A multilevel investigation. Journal of Applied Psychology, 94(3), 770-781. doi:10.1037/a0015714
Luo, B., Wang, Q., Lu, Y., & Liang, L. (2015). How to win the attention of top executives: The interaction of an issue’s characteristics and environmental threats. Journal of Organizational Change Management, 28(6), 970-992. doi:10.1108/jocm-01-2014-0002
Malik, M. I., Sajjad, M., Hyder, S., Ahmad, M. S., Ahmed, J., & Hussain, S. (2013). Role overload: A cause of diminishing employee retention and productivity. Middle-East Journal of Scientific Research, 18(11), 1573-1577.
March, J. G., & Simon, H. A. (1958). Organizations. New York: John Wiley & Sons.
Masterson, S. S., Lewis, K., Goldman, B. M., & Taylor, M. S. (2000). Integrating justice and social exchange: The differing effects of fair procedures and treatment on work relationships. Academy of Management Journal, 43(4), 738-748. doi:10.5465/1556364
Matthews, R. A., Winkel, D. E., & Wayne, J. H. (2014). A longitudinal examination of role overload and work–family conflict: The mediating role of interdomain transitions. Journal of Organizational Behavior, 35(1), 72-91. doi:10.1002/job.1855
Meitasari, I. G. A. S., Wirama, D. G., & Suardikha, I. M. S. (2018). Workplace spirituality as moderating the influence of role stress on auditor work satisfaction. International Journals of Sciences: Basic and Applied Research, 42(2), 147-164.
Mobley, W. H. (1977). Intermediate linkages in the relationship between job satisfaction and employee turnover. Journal of Applied Psychology, 62(2), 237-240. doi:10.1037/0021-9010.62.2.237
Mobley, W. H., Horner, S. O., & Hollingsworth, A. T. (1978). An evaluation of precursors of hospital employee turnover. Journal of Applied Psychology, 63(4), 408-414. doi:10.1037/0021-9010.63.4.408
Mohd Nor, M. (2011). Auditor stress: Antecedents and relationships to audit quality. (Doctoral dissertation, Edith Cowan University, Australia). Retrieved from https://ro.ecu.edu.au/ theses/403
Montani, F., & Dagenais-Desmarais, V. (2018). Unravelling the relationship between role overload and organizational citizenship behaviour: A test of mediating and moderating effects. European Management Journal, 36(6), 757-768. doi:10.1016/j.emj.2018.03. 001
Morter, J. R. (2010). Relationship of role overload to job satisfaction and intent to leave among acute care nurses. (Doctoral Dissertation). Available from ProQuest Dissertations and Theses database. (AAT 3438410)
Mowday, R. T. (1991). Equity theory predictions of behavior in organizations. Motivation and Work Behavior, 5, 111-131.
Muzumdar, P. (2012). Influence of interactional justice on the turnover behavioral decision in an organization. Journal of Behavioral Studies in Business, 5, 31-41.
New York State Society of Certified Public Accountants. (2018). The state of the profession: Analyzing the results of the 2018 practice management survey. CPA Journal, 88(12), 26-33.
Niehoff, B. P., & Moorman, R. H. (1993). Justice as a mediator of the relationship between methods of monitoring and organizational citizenship behavior. The Academy of Management Journal, 36(3), 527-556. doi:10.2307/256591
Ohly, S., & Fritz, C. (2010). Work characteristics, challenge appraisal, creativity, and proactive behavior: A multi‐level study. Journal of Organizational Behavior, 31(4), 543-565. doi:10.1002/job.633
Oluwafemi, O. (2013). Predictors of turnover intention among employees in Nigeria’s oil industry. Organizations and Markets in Emerging Economies, 4(8), 42-63.
Örtqvist, D., & Wincent, J. (2006). Prominent consequences of role stress: A meta-analytic review. International Journal of Stress Management, 13(4), 399-422. doi:10.1037/1072-5245.13.4.399
Otley, D. T., & Pierce, B. J. (1996). The operation of control systems in large audit firms. Auditing, 15(2), 65-84.
Otto, K., & Mamatoglu, N. (2015). Why does interactional justice promote organizational loyalty, job performance, and prevent mental impairment? The role of social support and social stressors. The Journal of Psychology, 149(2), 193-218. doi:10.1080/00223980.2013.866535
Parker, R. J., & Kohlmeyer III, J. M. (2005). Organizational justice and turnover in public accounting firms: A research note. Accounting, Organizations and Society, 30(4), 357-369. doi:10.1016/j.aos.2004.05.001
Parker, R. J., Nouri, H., & Hayes, A. F. (2011). Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research in Accounting, 23(2), 169-186. doi:10.2308/bria-50020
Persellin, J., Schmidt, J., & Wilkins, M. S. (2014). Auditor perceptions of audit workloads, audit quality, and the auditing profession. SSRN Electronic Journal. doi:10.2139/ssrn.2534492
Peterson, M. F., Smith, P. B., Akande, A., Ayestaran, S., Bochner, S., Callan, V., . . . Francois, P. H. (1995). Role conflict, ambiguity, and overload: A 21-nation study. Academy of Management Journal, 38(2), 429-452. doi:10.21002/seam.v9i2.4950
Pradana, A., & Salehudin, I. (2015). Work overload and turnover intention of junior auditors in greater Jakarta, Indonesia. The South East Asian Journal of Management, 9(2), 108-124.
Purohit, B., & Vasava, P. (2017). Role stress among auxiliary nurses midwives in Gujarat, India. BMC Health Services Research, 17(1), 69-76. doi:10.1186/s12913-017-2033-6
Rhode, J. G., Sorensen, J. E., & Lawler III, E. E. (1977). Sources of professional staff turnover in public accounting firms revealed by the exit interview. Accounting, Organizations and Society, 2(2), 165-175. doi:10.1016/0361-3682(77)90033-2
Schaufeli, W. B., Bakker, A. B., & Van Rhenen, W. (2009). How changes in job demands and resources predict burnout, work engagement, and sickness absenteeism. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 30(7), 893-917. doi:10.1002/job.595
Schuler, R. S. (1980). Definition and conceptualization of stress in organizations. Organizational Behavior and Human Performance, 25(2), 184-215. doi:10.1016/0030-5073(80)90063-x
Sedgwick, P. (2012). Pearson’s correlation coefficient. BMJ: British Medical Journal (Online), 345, 1-2. doi:10.1136/bmj.e4483
Shultz, K. S., Wang, M., & Olson, D. A. (2010). Role overload and underload in relation to occupational stress and health. Stress and Health: Journal of the International Society for the Investigation of Stress, 26(2), 99-111. doi:10.1002/smi.1268
Siegel, P. A., Post, C., Brockner, J., Fishman, A. Y., & Garden, C. (2005). The moderating influence of procedural fairness on the relationship between work-life conflict and organizational commitment. Journal of Applied Psychology, 90(1), 13-24. doi:10.1037/0021-9010.90.1.13
Smith, K. J., Emerson, D. J., & Boster, C. R. (2018). An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal, 33(8-9), 736-759.
Son, S., Kim, D. Y., & Kim, M. (2014). How perceived interpersonal justice relates to job burnout and intention to leave: The role of leader–member exchange and cognition‐based trust in leaders. Asian Journal of Social Psychology, 17(1), 12-24. doi:10.1111/ajsp.12038
Souza, A. C. d., Alexandre, N. M. C., & Guirardello, E. d. B. (2017). Psychometric properties in instruments evaluation of reliability and validity. Epidemiologia e Serviços de Saúde, 26(3), 649-659. doi:10.5123/S1679-49742017000300022
Streiner, D. L. (2003). Starting at the beginning: An introduction to coefficient alpha and internal consistency. Journal of Personality Assessment, 80(1), 99-103. doi:10.1207/S15327752JPA8001_18
Sturman, M. C., Trevor, C. O., Boudreau, J. W., & Gerhart, B. (2003). Is it worth it to win the talent war? Evaluating the utility of performance‐based pay. Personnel Psychology, 56(4), 997-1035. doi:10.1111/j.1744-6570.2003.tb00248.x
Sweeney, J. T., & Quirin, J. J. (2009). Accountants as layoff survivors: A research note. Accounting, Organizations and Society, 34(6-7), 787-795. doi:10.1016/j.aos.2008.04. 005
Taştan, S. B. (2014). Predicting psychological strain with job demands and organizational injustice through the implications of job demand-control model and fairness theory. Postmodern Openings, 5(4), 111-143. doi:10.18662/po/2014.0504.09
Teijlingen, E. R. V., & Hundley, V. (2001). The importance of pilot studies. Social Research Update, (35).
Tett, R. P., & Meyer, J. P. (1993). Job satisfaction, organizational commitment, turnover intention, and turnover: path analyses based on meta‐analytic findings. Personnel Psychology, 46(2), 259-293. doi:10.1111/j.1744-6570.1993.tb00874.x
Tews, M. J., Michel, J. W., & Ellingson, J. E. (2013). The impact of coworker support on employee turnover in the hospitality industry. Group & Organization Management, 38(5), 630-653. doi:10.1177/1059601113503039
The Securities and Exchange Commission [SEC], & The Association of Chartered Certified Accountants [ACCA]. (2013). Talent attraction and retention in Thai audit practices. Retrieved from http://www.accaglobal.com/content/dam/ACCA_Global/Technical/
audit/
Thompson, C. B. (2009). Descriptive data analysis. Air Medical Journal, 28(2), 56-59.
Tonello, L., Rodrigues, F., Souza, J., Campbell, C., Leicht, A., & Boullosa, D. (2014). The role of physical activity and heart rate variability for the control of work related stress. Frontiers in Physiology, 5(67), 1-9. doi:10.3389/fphys.2014.00067
Tucker, M. K., Jimmieson, N. L., & Bordia, P. (2018). Supervisor support as a double-edged sword: Supervisor emotion management accounts for the buffering and reverse-buffering effects of supervisor support. International Journal of Stress Management, 25(1), 14-34. doi:10.1037/str0000046
Tucker, M. K., Jimmieson, N. L., & Jamieson, J. E. (2018). Role stressors in Australian transport and logistics workers: Psychosocial implications. Safety Science, 109, 12-19. doi:10.1016/j.ssci.2018.05.007
Tyler, T. R., & Bies, R. J. (1990). Beyond formal procedures: The interpersonal context of procedural justice. Applied Social Psychology and Organizational Settings, 77, 77-98. doi:10.4324/9781315728377-4
Tziner, A., Rabenu, E., Radomski, R., & Belkin, A. (2015). Work stress and turnover intentions among hospital physicians: The mediating role of burnout and work satisfaction. Journal of Work and Organizational Psychology, 31(3), 207-213. doi:10.1016/j.rpto.2015.05.001
Umphress, E. E., Labianca, G., Brass, D. J., Kass, E., & Scholten, L. (2003). The role of instrumental and expressive social ties in employees' perceptions of organizational justice. Organization Science, 14(6), 738-753. doi:10.1287/orsc.14.6.738.24865
Usmani, S., & Jamal, S. (2013). Impact of distributive justice, procedural justice, interactional justice, temporal justice, spatial justice on job satisfaction of banking employees. Review of Integrative Business and Economics Research, 2(1), 351-383.
Van De Vliert, E., & Van Yperen, N. W. (1996). Why cross-national differences in role overload? Don't overlook ambient temperature! Academy of Management Journal, 39(4), 986-1004. doi:10.2307/256720
Vanishree, P. (2014). Impact of role ambiguity, role conflict and role overload on job stress in small and medium scale industries. Research Journal of Management Sciences, 3(1), 10-13.
Viator, R. E., & Pasewark, W. R. (2005). Mentorship separation tension in the accounting profession: The consequences of delayed structural separation. Accounting, Organizations and Society, 30(4), 371-387. doi:10.1016/j.aos.2004.03.003
Weick, K. E. (1983). Stress in accounting systems. The Accounting Review, 58(2), 350-369.