Antecedents of burnout and its relationship to internal audit quality

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 a...

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Published inBusiness and economic horizons Vol. 14; no. 4; pp. 789 - 817
Main Authors Al Shbail, Mohannad, Salleh, Zalailah, Mohd Nor, Mohd Nazli
Format Journal Article
LanguageEnglish
Published Prague Prague Development Center 01.01.2018
Subjects
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ISSN1804-5006
1804-1205
1804-5006
DOI10.15208/beh.2018.55

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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.
AbstractList 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.
Author Mohd Nor, Mohd Nazli
Al Shbail, Mohannad
Salleh, Zalailah
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