Internal auditor burnout: an examination of behavioral consequences

Role Conflict and Role Ambiguity on Local Government Internal Auditors: The Determinant and Impacts

“…Each question is answered using a 5-point Likert scale. This self-reported performance evaluation instrument has been used to measure the job performance of internal auditors (Fogarty and Kalbers, 2006) and external auditors (Kalbers and Cenker, 2008). …”

“…This study will use the instruments of self-reported performance evaluation developed by Fogarty et al (2000). They used an instrument that asks the subjects to evaluate the performance relative to others that will minimize the tendency of leniency bias that often occurs in the absolute size of self-report when the auditor assess job performance by themselves (Fogarty and Kalbers, 2006).…”

The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach

“…Job burnout is associated with lower levels of organisational commitment for public service lawyers (Jackson et al ., ) and nurses (Leiter and Maslach, ), and higher levels of dissatisfaction for police (Jackson and Maslach, ; Burke et al ., ) and public contact workers (Maslach and Jackson, ). Fogarty and Kalbers () find that internal auditors who experience (1) emotional exhaustion and diminished personal accomplishment have lower job satisfaction, and (2) depersonalisation and diminished personal accomplishment have lower organisational commitment. Employees experiencing emotional exhaustion are more likely to depersonalise their perceptions of clients and/or have diminished feelings of accomplishment (Leiter, , pp.…”

“…Job burnout is an important factor affecting employees' job turnover intentions (e.g. see Fogarty et al ., ; Almer and Kaplan, ; Sweeney and Summers, ; Fogarty and Kalbers, ). However, despite its significant impact on employees' turnover intentions, there is limited research on the potential impact of job burnout on accountants' turnover intentions in the accounting academic literature .…”

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

“…Also, playing an important role, job burnout also may be reflected in the quality of the conveyed audit as well as in the reputation of the profession (Al Shbail et al, 2018b). As mentioned in past works (Chong and Monroe, 2015;Fogarty et al, 2000;Fogarty and Kalbers, 2006;Sweeney and Summers, 2002). (Almer and Kaplan, 2002;King'ori, 2016), job burnout is a critical factor that impacts the behaviours exhibited by auditors.…”