Abstract
AbstractThe present study explores the antecedents and outcomes of burnout phenomenon among internal auditors. The use of more inclusive group of burnout predictors has expanded the examination of burnout in accounting and auditing areas. Based on past relevant works, the links present among burnout, attitude, and behaviour were predicted, and then, the links were tested using the survey outcomes obtained from 187 internal auditors in Jordan. The model of structural equation shows outcomes that correspond to the conceptual model proposed towards the data. Notably, role overload and neuroticism were found as important predictors of burnout among internal auditors. Also, job satisfaction was found to be the direct outcome of burnout. Hence, the links presented in the literature especially in terms of those reported to exist between the antecedents of burnout and the outcomes are affirmed and expanded in this study. Not only that, the important role of burnout as a mediating aspect in contributing to the links between stressors and job satisfaction is also affirmed.KeywordsBurnoutRole overloadNeuroticismJob satisfactionInternal auditors
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