The effect of ethical tension and time pressure on job burnout and premature sign-off

Abstract

The burnout is a common occurrence in psychology and a few applied business fields. Due to continuous acknowledgement in the practice community, this topic's academic acknowledgement has begun to surface in accounting literature. Previous studies in accounting revealed that burnout amid internal auditors are an important issue for auditors and employers. This paper examines the influence of ethical tension and time pressure on job burnout and its influence on premature sign-offs among internal auditors. To assess this, a total of 187 internal auditors who work in Jordanian public shareholding companies answered a questionnaire. The findings were that ethical tension and time pressure are important antecedents for job burnout, which increases internal auditors' level of premature sign-offs. Furthermore, the study found that the job burnout mediates the relationship between ethical tension, time pressure and premature sign-off.

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).…”

“…In addition, studies have found that job-related behaviours including job satisfaction, job performance, learning, motivation, as well as organizational commitment has negative association with high stress and burnout levels (Al Shbail et al, 2018b;Cropanzano et al, 2003;Davey et al, 2001;Demerouti et al, 2002;Llorens et al, 2006). 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).…”

“…As reported by Brown and Campbell (1994), and Maslach et al (2001), both high levels of occupational stress and burnout appear to lead to decreased productivity. In addition, studies have found that job-related behaviours including job satisfaction, job performance, learning, motivation, as well as organizational commitment has negative association with high stress and burnout levels (Al Shbail et al, 2018b;Cropanzano et al, 2003;Davey et al, 2001;Demerouti et al, 2002;Llorens et al, 2006). 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).…”

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“…As reported by Brown and Campbell (1994), and Maslach et al (2001), both high levels of occupational stress and burnout appear to lead to decreased productivity. In addition, studies have found that job-related behaviours including job satisfaction, job performance, learning, motivation, as well as organizational commitment has negative association with high stress and burnout levels (Al Shbail et al, 2018b;Cropanzano et al, 2003;Davey et al, 2001;Demerouti et al, 2002;Llorens et al, 2006).…”

“…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).…”