Devon Jefferson
Preventing Stress

Devon P. Jefferson spent nearly 10 years in public accounting, first at KPMG in Washington, D.C., and then as an Audit Manager at a regional public accounting firm when her family moved to West Virginia. She enjoyed the work but also saw that the long hours and stress, especially during busy seasons, can diminish the well-being — and performance — of audit teams.

That practical experience informs much of the research that Jefferson conducts as an assistant professor of accounting.

“I like to understand the contextual mechanisms and environmental factors that impact auditors’ behaviors and how those behaviors drive their performance,” Jefferson explains. Her work has been published in Contemporary Accounting Research, Issues in Accounting Education, and the Journal of Accounting Literature.

Results of one of Jefferson’s studies show that microbreaks of five minutes or less throughout the workday reduce feelings of fatigue among auditors at the end of the day and even into the next morning. The study also shows that a one-minute relaxation microbreak that involved watching a video of a nature walk reduced fatigue and improved auditors’ performance. Jefferson also finds that cognitive breaks (such as checking social media or reading a book) and social breaks (such as chatting with a colleague or calling a friend) effectively alleviate auditors’ feelings of fatigue, but not nutrition breaks (having a snack or beverage).

“These are ways to alleviate the fatigue that plagues auditors — something that they can control, that they can do on their own to help themselves feel better during the day, especially during the busy season.”

As part of her continued work examining auditors’ well-being and performance, Jefferson is investigating auditors’ current stressors, including the impact of their social media engagement.

“There’s a new generation entering auditing,” Jefferson observes. “What do they find stressful? Are the stressors the same as they were 15 years ago or have they changed?”

Another focus of Jefferson’s research is the impact of remote work on auditing teams. It’s a relatively new work structure for public accounting firms. In fact, part of the reason Jefferson left KPMG when her family moved away from the D.C. area is that the firm didn’t then prefer auditors to work remotely. Of course, that changed with the start of the Covid-19 pandemic, Jefferson notes, and hybrid work models have since become the norm. That made Jefferson curious about how remote and hybrid work might impact auditors’ performance, particularly that of less experienced auditors, who generally benefit from working near more experienced colleagues.

“Audit staff are typically fresh out of college, and have not yet acclimated to the culture and the climate of auditing.As a result, they often struggle to learn and to develop as professionals,” Jefferson notes. She further explains that it seems auditors new to the profession are more inclined to want to spend more time around colleagues, while experienced auditors and managers are often more comfortable working remotely, sometimes from other cities and states. Specifically, Jefferson and her research partner are investigating communication habits and patterns among remote audit teams.

In part, Jefferson, who joined the faculty two years ago and teaches three sections of an introduction to financial accounting course, was drawn to the School of Business because it supports the type of research she prefers. “I take a behavioral approach to my research, where I run surveys and conduct interviews and experiments to really understand the mechanisms and factors that impact auditors’ behaviors. I really enjoy it.”

And, as might be expected from someone focused on the well-being of auditors, Jefferson also appreciates how the School of Business values its faculty.

“Both the research and teaching here at Wake are challenging, but I want to be challenged. I want to work hard, and I also want to be in a culture where people not only care about the work I’m doing but also about me as a person. I’ve found
that here.”