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BACKGROUND: Benzodiazepine anti-anxiety agents are the most widely prescribed psychotherapeutic drugs in the United States today. Recent evidence, however, suggests that their use may be decreasing. METHODS: We examine the population prevalence and correlates of use of benzodiazepine anxiolytics at the Duke site of the NIMH-sponsored Epidemiologic Catchment Area project. RESULTS: Bivariate analysis of use patterns for the drugs revealed demographic predictors similar to those reported in previous studies: increased likelihood of use by the elderly, Whites, women, the less educated, and the separated or divorced. Use is also associated with symptoms of psychic distress, negative life events, use of health care services, and diagnoses of affective disorder, agoraphobia with panic, and panic disorder. Age, sex, race, education, and marital status remain associated with non-hypnotic benzodiazepine use in a logistic regression analysis. CONCLUSIONS: Multivariate analyses of these data indicate that when potential confounding factors are controlled, age, sex, race, education, and marital status are significantly related to benzodiazepine anxiolytic use but the effects of sex and education are mediated by intervening variables. Implications of these findings are discussed particularly in relation to high levels of use in the elderly.

Using a sample of 557 undergraduate business students from three U.S. comprehensive universities, this study examined: (a) the factor structure of the Perceived Stress Scale‐10 (PSS10; Cohen and Williamson, 1988); (b) the invariance of its factor structure; (c) the scale's reliability; and (d) its convergent and divergent validity. Confirmatory factor analyses supported a structure with two primary factors, General Distress and Ability‐to‐Cope, loading on a single second‐order factor, Perceived Stress. Furthermore, this model was confirmed for designated subpopulations including the 264 accounting majors who participated in the study. Notably absent in prior research, this study found two items, numbers 2 and 9, to load significantly on both the General Distress and Ability‐to‐Cope factors with men and the full sample, respectively. Item–total correlations, coefficient alphas, and Spearman‐Brown reliability coefficients supported the reliability of the items loading on the full scale as well as on each of the two primary factors. Combined, these findings provide compelling evidence in support of the PSS10 as a stress assessment measure for business students in general, and accounting students in particular. In fact, given its practical expediency in terms of administration and scoring, the PSS10 appears to be a tool that could be used by university administrators and potentially by human resource personnel at accounting and business organizations to assess student/employee perceived stress levels before the onset of burnout tendencies, thus facilitating more timely and cost‐effective intervention strategies.

Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis. Findings The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale. Research limitations/implications While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings. Practical implications This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved. Originality/value The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

This study examined alternative seven-, five-, and three-factor structures for the Academic Motivation Scale, with data from a large convenience sample of 2,078 students matriculating in various business courses at three AACSB-accredited regional comprehensive universities. In addition, the invariance of the scale's factor structure between male and female students and between undergraduate and Master's of Business Administration students was investigated. Finally, the internal consistency of the items loading on each of the seven AMS subscales was assessed as well as whether the correlations among the subscales supported a continuum of self-determination. Results for the full sample as well as the targeted subpopulations supported the seven factor configuration of the scale with adequate model fit achieved for all but the MBA student group. The data also generated acceptable internal consistency statistics for all of the subscales. However, in line with a number of previous studies, the correlations between subscales failed to fully support the scale's simplex structure as proposed by self-determination theory.

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