In this study, we examine the effects of healthy lifestyle for professionals in public accounting as a coping mechanism for role stress and resultant job outcomes. Prior research indicates that professionals in public accounting endure considerable stress, particularly during busy season, and as a result, many capable professionals leave public accounting. We collected data from accounting professionals in a large U.S. national public accounting firm and analyzed the causal relationships of role stressors and healthy lifestyle on job outcomes using a multidisciplinary research model. We found that role stress, mediated by job burnout and its effect on psychological well-being, has a negative impact on job outcomes. However, the negative effects of role stress and job burnout can be mitigated by a healthy lifestyle, mediated by its effect on vitality and psychological well-being.

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earnings management behavior, professional commitment, ethical orientation, decision-making, structural equation modeling,

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The purpose of this study is to investigate problem representation and judgment by auditing professionals within the context of a going-concern task. Our results suggest more experienced auditors have more concise problem representations than do novices. In addition, our results show that some types of concepts listed in the problem representation are associated with judgment, regardless of experience level. This study makes several contributions. First, understanding differences in problem representation at different levels of experience (novice, intermediate, and experienced) gives insight into the process of how representations change as experience changes/develops. Understanding the development of “becoming qualified” to make judgments regarding the going-concern evaluation assists in (1) the development of teaching approaches for analyzing a company's financial condition, and (2) professional development for less-experienced professionals. Further, our measure of problem representation, similar to that in Christ's (1993) study, provides a task-sensitive measure of problem representation for accounting research. This should have important implications for understanding expertise development in complex problem-solving tasks that auditors and accountants face.

While the structure of telecommuting, or telework, varies across companies, most arrangements offer employees the option to perform their work responsibilities from various locations. A number of factors provide a compelling case for employers to consider such arrangements for their employees, such as motivating better performance and fostering commitment to the organization. Using data that were collected during the longitudinal experiment reported in Hunton ͑2005͒, the present study seeks to better understand how organizations might achieve these goals by examining the impact of alternative telework arrangements on the organizational commitment of employees and by evaluating the relationships among telework arrangements, organizational commitment, and task performance. Participants in three of the telework conditions exhibited significant increases in affective, continuance, and normative commitment, relative to a control group; however, in one of the telework conditions ͑working exclusively at home͒, organizational commitment was equivalent to the control group. While we postulated that participants with higher numbers of work location alternatives would exhibit greater increases across all three dimensions of organizational commitment, this expectation was only marginally supported. Finally, we report a positive association between organizational commitment and task performance across the treatment conditions and find that organizational commitment mediates the relationship between the telework arrangements and task performance.