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.
Highlights
IntroductionDespite a recent growing interest in internal audits by regulators and researchers (Coetzee & Lubbe, 2014; Everett & Tremblay, 2014; Neu, Everett, & Rahaman, 2013; Pizzini, Lin, & Ziegenfuss, 2015; Regoliosi & d’Eri, 2014; Roussy, 2013, 2014; Roussy & Brivot, 2016; Shabnam, Zakiah, & Azlina, 2014; Trotman & Trotman, 2013; Vinnari & Skærbæk, 2014), it is still difficult to find a consensus on a definition for internal audit quality
The variables analysed from the obtained data include: ethical tension, role ambiguity, role conflict, neuroticism, job burnout, job satisfaction, premature sign-off, and certain demographic information
One significant contribution to the literature is that this study proposes that ethical tension, neuroticism, role ambiguity, and role conflict has an impact on an employee’s perceived level of burnout
Summary
Despite a recent growing interest in internal audits by regulators and researchers (Coetzee & Lubbe, 2014; Everett & Tremblay, 2014; Neu, Everett, & Rahaman, 2013; Pizzini, Lin, & Ziegenfuss, 2015; Regoliosi & d’Eri, 2014; Roussy, 2013, 2014; Roussy & Brivot, 2016; Shabnam, Zakiah, & Azlina, 2014; Trotman & Trotman, 2013; Vinnari & Skærbæk, 2014), it is still difficult to find a consensus on a definition for internal audit quality. Somehow, considering that the quality of internal audits has been barely proven (Abbott, Daugherty, Parker, & Peters, 2016), in addition to the ambiguity pertaining to the definition and portrayal of audit quality* Herrbach (2001) mentioned that it is not easy to accurately and meaningfully measure quality. This has led to a gap which will be addressed in this study in order that the dimensions of audit quality can be understood better. Past studies demonstrated that, more than 50% of auditors confessed to have been involved in at least a behaviour considered as dysfunctional behaviour (Coram, Ng, & Woodliff, 2003; Donnelly, Quirin, & O'Bryan, 2003; Raghunathan, 1991; Smith & Emerson, 2017)
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