Antecedents of burnout and its relationship to internal audit quality

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.

Factors Related to Organizational Commitment of Jordanian Auditors: A Structural Model

“…It should be noted that the use of PLSc necessitates large sample size (at least 100 cases) (Latan and Ghozali, 2015;Latan et al, 2017;Latan et al, 2018). PLS-PM has been used by past similar works for analysis purposes (Al-Shbiel, 2016;Al-Shbiel et al, 2018;Al Shbail et al, 2018a;2018b;Obeid et al, 2017). As opposed to other multivariate techniques, PLS-PM has no reliance upon the normality assumption (distribution-free).…”

“…Also, neurotic individual has the inclination to mull over the negative side of things (Bono and Judge, 2004), and appears to see neutral events as problematic (Duffy et al, 2006), apart from having the inclination to feel angry and have mood swings (Watson et al, 1994). They are also inclined to exhibit more dysfunctional behaviour (Obeid et al, 2017), feel lower well-being, more stress Ozer and Benet-Martinez (2006), and more burnout (Al Shbail et al, 2018a;Zimmerman et al, 2012). White et al (2004), further added that neurotic person appears to have poor relationship satisfaction with their partners.…”

“…For the purpose, a full collinearity test (VIF) 1 was executed. The use of VIF has been proposed in some studies (Al Shbail et al, 2018a;Kock, 2015;Rasoolimanesh et al, 2015). As evidenced by the outcome of analysis, there was no problem of common method bias.…”

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“…It should be noted that the use of PLSc necessitates large sample size (at least 100 cases) (Latan and Ghozali, 2015;Latan et al, 2017;Latan et al, 2018). PLS-PM has been used by past similar works for analysis purposes (Al-Shbiel, 2016;Al-Shbiel et al, 2018;Al Shbail et al, 2018a;2018b;Obeid et al, 2017). As opposed to other multivariate techniques, PLS-PM has no reliance upon the normality assumption (distribution-free).…”

Antecedents Factors Affecting Cyberbullying Risks: A Study in Jordanian Secondary Schools

“…There are three model fit categories that a measurement model of a construct has to meet for validity and they are absolute fit, incremental fit, and parsimonious fit (Sl Shbail et al, 2018). Based on the results obtained from the analysis, construct validity was established through chi-square of 501.630, degree of freedom of 51, and p-value of 0.000, indicating the model-data fit.…”