Employee Anxiety and Job Satisfaction: The Mediating Roles of Workload and Work Stress

ABSTRACT Drawing on the job demands‐resources (JD‐R) model and affective events theory, this study empirically evaluates the effect of employee anxiety among employees required to work from home on their work stress, workload, and job satisfaction. The existing literature on working from home is inconclusive, and this study aims to fill this gap. The study sample included certified public accountants and financial advisors who primarily provide public accounting services and were subjected to the COVID‐19 pandemic restrictions that necessitated remote work. An analysis using partial least squares (PLS) structural equation modeling revealed that employee anxiety directly increases workload, work stress, and job satisfaction in the home working environment, based on 148 valid survey results. Furthermore, workload, perception of anxiety, work stress, and job satisfaction had indirect effects. This study contributes to the literature on the job characteristics of employees experiencing changes in their work environment during crisis periods. This demonstrates that concerns arising from special conditions, such as COVID‐19, must be considered when evaluating the job satisfaction of accountants required to work from home.