Antecedents of burnout and its relationship to internal audit quality

Mohannad Al Shbail, Zalailah Salleh and M. N. Mohd Nor

Business and Economic Horizons (BEH), 2018, vol. 14, issue 4, 789-817

Abstract: This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among internal auditors. Hence, questionnaires were sent to 187 internal auditors from Jordan to gather data. The data analysis results show the presence of some job burnout antecedents which are: ethical tension, role conflict, role ambiguity, and neuroticism personality trait. For internal auditors, job burnout can reduce the level of their job satisfaction. Meanwhile, dissatisfaction in the workplace among internal auditors, may increase negative behaviours including premature sign-offs.

Keywords: Ethical tension; role ambiguity; role conflict; neuroticism job satisfaction; job burnout; premature sign-off (search for similar items in EconPapers)
JEL-codes: J28 J50 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817

DOI: 10.15208/beh.2018.55

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