*2.2.4 The company policy*

Locke et al. [4, 48, 49] emphasize that company policy contributes to job satisfaction and dissatisfaction. Holmberg et al. [50–54] showed that the company policy affects satisfaction.

Hence, the following hypothesis:

Hypothesis 2-4: Company policy has a positive and significant effect on job satisfaction of accounting professionals.

Our research model is illustrated in **Figure 1**.
