| In today’s world,social media has gradually become an integral part of our daily lives,with changes in both work and lifestyle following suit.Professionals have long been accustomed to using corporate social media platforms for work purposes.As the usage time and frequency continue to increase,various effects of corporate social media usage on employees have begun to emerge.Past academic research has found that the use of corporate social media has a clear double-edged sword effect.However,most of these studies broadly refer to all employees and do not focus on specific industries.This study chooses to focus on the auditing industry,characterized by high work intensity,long hours,and high concentration requirements.Through literature research,questionnaires,and interviews,combined with the Job Demands-Resources Model,Distraction-Conflict Theory,Conservation of Resources Theory,and Work-Family Boundary Theory,we analyze the different impacts of corporate social media usage on auditors’ work engagement,job satisfaction,employee well-being,and perceived risk under different usage durations.Questionnaire data analysis results show that within reasonable usage durations,auditors’ work engagement,job satisfaction,and well-being will improve.However,when corporate social media usage becomes excessive,these aspects experience a drastic decline.Interview results reveal that on the one hand,the use of corporate social media has improved auditors’ work processes and efficiency,and played a positive role in promoting organizational communication,and fostering a positive team atmosphere.On the other hand,it has also led to negative issues such as work interference,information overload,disruption of work-family boundaries,increased psychological pressure,and financial information leaks.Based on the conclusions drawn from questionnaire analysis and interviews,this study offers the following recommendations: Organizations should continuously optimize corporate social media operation procedures,simplify online social rules,encourage employee resource sharing,and establish a comprehensive information transmission and preservation system.Auditors need to correctly perceive the impact of corporate social media,adopt appropriate online social avoidance strategies,develop good personal operation habits,and cultivate information security awareness.In summary,the practical significance of this research lies in helping organizations better empower employees through the use of corporate social media,providing guidance for management on how to properly manage auditors’ corporate media usage behavior,and offering feasible methods for auditors to cope with the negative impacts brought about by corporate social media. |