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Antecedents of burnout and its relationship to internal audit quality

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

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.

Suggested Citation

  • Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
    • Handle: RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817
    DOI: http://dx.doi.org/10.15208/beh.2018.55
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    Cited by:

    1. Mohannad Obeid Al Shbail, 2018. "The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 17-25, July.
    2. Qasim Ahmad Alawaqleh, 2021. "Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 205-213, January.

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    More about this item

    Keywords

    Ethical tension; role ambiguity; role conflict; neuroticism job satisfaction; job burnout; premature sign-off;
    All these keywords.

    JEL classification:

    • J28 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Safety; Job Satisfaction; Related Public Policy
    • J50 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - General

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