Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, Payame Noor University, Iran.

2 Associate professor, Department of Accounting, Payame Noor University, Iran.

3 Assistant Professor, Department of Accounting, Payame Noor University, Iran

4 MSc. in Accounting, Payame Noor University, Iran.

10.30473/gaa.2026.75490.1830

Abstract

Subject and Purpose: Remote auditing emerges as a confluence of technological advances, environmental conditions, organizational policies, and individual preferences, which—when adequately supported—can enhance audit efficiency and quality. Organizational support for employees therefore plays a pivotal role in the success of auditors’ remote work. Accordingly, this study aims to examine the effect of organizational support on the success of remote work among government auditors.

Research Method: The research is applied in purpose and descriptive-survey in design. The statistical sample consists of 126 senior auditors employed by the Supreme Audit Organization of Iran as of March 2025, selected through accessible random sampling.

Research Findings: Results indicate that organizational support for personal needs, procedural justice in determining remote-work conditions, and the management of budgetary pressures are significantly associated with employees’ perceptions of organizational support for remote auditing. Furthermore, organizational support for remote work is linked to reduced turnover intentions and diminished concerns about adverse impacts on auditors’ future career trajectories.

Conclusion, Originality and its Contribution to the Knowledge: By fostering a supportive culture among top management, ensuring fairness in the implementation of remote-work policies, and avoiding undue rigidity in setting work objectives, the Supreme Audit Organization can alleviate apprehensions regarding the consequences of remote auditing and improve auditors’ retention within the organization

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History

  • Receive Date: 15 August 2025
  • Revise Date: 06 January 2026
  • Accept Date: 18 January 2026

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