Business and Economic Horizons

  Previous Article | Back to Volume | Next Article
  Abstract | References | Citation | Download | Preview | Statistics
Volume 14
Issue 4
Online publication date 2018-08-21
Title Antecedents of burnout and its relationship to internal audit quality
Author Mohannad Al Shbail, Zalailah Salleh, Mohd Nazli Mohd Nor
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.

Citation
References
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40. 

Abela, A. V., & Murphy, P. E. (2008). Marketing with integrity: ethics and the service-dominant logic for marketing. Journal of the Academy of Marketing Science, 36(1), 39-53. 

Alarcon, G., Eschleman, K. J., & Bowling, N. A. (2009). Relationships between personality variables and burnout: A meta-analysis. Work & Stress, 23(3), 244-263.

Al-Shbiel, S., Ahmad, M., Al-Shbail, A., Al-Mawali, H., & Al-Shbail, M. (2018). The mediating role of work engagement in the relationship between organizational justice and junior accountants’ turnover intentions. Academy of Accounting and Financial Studies Journal, 22(1), 1-23. 

Alwin, D. F., & Hauser, R. M. (1975). The decomposition of effects in path analysis. American Sociological Review, 40(1), 37-47. 

Armon, G., Shirom, A., & Melamed, S. (2012). The big five personality factors as predictors of changes across time in burnout and its facets. Journal of personality, 80(2), 403-427. 

Barrick, M. R., & Mount, M. K. (1993). Autonomy as a moderator of the relationships between the Big Five personality dimensions and job performance. Journal of applied psychology, 78(1), 111-118. 

Barrick, M. R., & Mount, M. K. (2000). Select on conscientiousness and emotional stability. In E. A. Locke (Ed.), Handbook of principles of organizational behavior (pp. 15-28). Oxford, UK: Blackwell. 

Barroso, C., Carri´on, G. C., & Rold´an, J. L. (2010). Applying maximum likelihood and PLS on different sample sizes: studies on SERVQUAL model and employee behavior model. In V. Esposito Vinzi, W. Chin, J. Henseler, & H. Wang (Eds.), Handbook Partial Least Squares. Berlin: Springer.

Bayarçelik, E. B., & Findikli, M. A. (2016). The mediating effect of job satisfaction on the relation between organizational justice perception and intention to leave. Procedia-Social and Behavioral Sciences, 235, 403-411. 

Beehr, T. A. (1976). Perceived situational moderators of the relationship between subjective role ambiguity and role strain. Journal of applied psychology, 61(1), 35-40. 

Bennett, R., & Robinson, S. (2003). The past, present and future of workplace deviance research. In Greenberg J (Ed.), Organizational behavior: The state of the science (2nd ed., pp. 247-281). Mahwah, NJ: Laurence Erlbaum. 

Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological bulletin, 88(3), 588-606. 

Bird, F. B., & Waters, J. A. (1989). The moral muteness of managers. California management review, 32(1), 73-88. 

Booth‐Kewley, S., & Vickers, R. R. (1994). Associations between major domains of personality and health behavior. Journal of personality, 62(3), 281-298. 

Bowling, N. A. (2010). Effects of job satisfaction and conscientiousness on extra-role behaviors. Journal of Business and Psychology, 25(1), 119-130.
 
Brody, N., & Ehrlichman, H. (1998). Personality psychology: The science of individuality. Upper Saddle River, NJ: Prentice-Hall.

Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21(2), 331-350.

Burke, R. J., Shearer, J., & Deszca, G. (1984). Burnout among men and women in police work: An examination of the Cherniss model. Journal of Health and Human Resources Administration, 7(2), 162-188. 

Cammann, C, Fichman, M., Jenkins, G. D., Jr., & Klesh, J. R. (1983). Assessing themattitudes and perceptions of organizational members. In S. E. Seashore, E. E. Lawler III, P. H. Mirvis, & C. Cammann (Eds.), As sessing organizational change: A guide to methods, measures, and practices: 71-138. New York: Wiley.

Cannon, N. H., & Herda, D. N. (2016). Auditors' organizational commitment, burnout, and turnover intention: a replication. Behavioral Research in Accounting, 28(2), 69-74.

Chin, W.W. (1998). The partial least squares approach for structural equation modeling. In G.A. Macoulides (Ed.), Modern methods for business research (pp. 295-336). Mahwah, NJ: Lawrence Erlbaum Associates. 

Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307-342). Thousand Oaks, CA: Sage. 

Chong, V. K., & Monroe, G. S. (2015). The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach. Accounting & Finance, 55(1), 105-132. 

Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125. 

Colbert, A. E., Mount, M. K., Harter, J. K., Witt, L., & Barrick, M. R. (2004). Interactive effects of personality and perceptions of the work situation on workplace deviance. Journal of applied psychology, 89(4), 599.

Colbert, G., & Murray, D. (1999). State accountancy regulations, audit firm size, and auditor quality: An empirical investigation. Journal of Regulatory Economics, 16(3), 267-286. 

Connor-Smith, J. K., & Flachsbart, C. (2007). Relations between personality and coping: a meta-analysis. Journal of personality and social psychology, 93(6), 1080-1107. 

Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian Accounting Review, 13(29), 38-44.

Cordes, C. L., & Dougherty, T. W. (1993). A review and an integration of research on job burnout. Academy of management Review, 18(4), 621-656. 

Corley, M., Elswick, R., Gorman, M., & Clor, T. (2001). Development and evaluation of a moral distress scale. Journal of Advanced Nursing, 33(2), 250-256. 

Costa, P. T., & McCrae, R. R. (1995). Domains and facets: hierarchical personality assessment using the Revised NEO Personality Inventory. Journal of personality assessment, 64(1), 21-50. 

Crane, S. J., & Iwanicki, E. F. (1986). Perceived role conflict, role ambiguity, and burnout among special education teachers. Remedial and Special Education, 7(2), 24-31. 

Cunningham, W. G. (1982). Teacher burnout: stylish fad or profound problem. Planning and Changing, 12(4), 219-244. 

Cunningham, W. G. (1983). Teacher burnout - Solutions for the 1980s: A review of the literature. The urban review, 15(1), 37-51. 

Dalal, R. S. (2005). A meta-analysis of the relationship between organizational citizenship behavior and counterproductive work behavior. Journal of applied psychology, 90(6), 1241-1255. 

de Veer, A. J., Francke, A. L., Struijs, A., & Willems, D. L. (2013). Determinants of moral distress in daily nursing practice: a cross sectional correlational questionnaire survey. International journal of nursing studies, 50(1), 100-108. 

DeTienne, K. B., Agle, B. R., Phillips, J. C., & Ingerson, M.-C. (2012). The impact of moral stress compared to other stressors on employee fatigue, job satisfaction, and turnover: An empirical investigation. Journal of Business Ethics, 110(3), 377-391. 

Dijkstra, T. K., & Henseler, J. (2015). Consistent partial least squares path modeling. MIS quarterly, 39(2), 297-316. 

Donnelly, D. P., Quirin, J. J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research in Accounting, 15(1), 87-110.

Duncan, O. D. (1966). Path analysis: Sociological examples. American journal of sociology, 72(1), 1-16. 

Edward, J., Caplan, R., & Harrison, R. (1998). Person-environment fit theory: Conceptual Foundations, empirical evidence, and directions for future research In C. Cooper (Ed.), Theories of organizational stress (pp. 28-67). Oxford, UK, Oxford University Press. 

Ehrich, L., Cranston, N., & Kimber, M. (2004). Public sector managers and ethical dilemmas. Journal of the Australian and New Zealand Academy of Management, 10(1), 25-37. 

Eller, C. K. (2014). Can using the internal audit function as a training ground for management deter internal auditor fraud reporting?. PhD thesis, Virginia Commonwealth University, USA. Available at: http://scholarscompass.vcu. edu/etd/3585.  

Everett, J., & Tremblay, M.-S. (2014). Ethics and internal audit: moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25(3), 181-196. 

Fakhara, P. T., & Hoseinzadeh, A. (2016). Investigate the effect of organizational commitment and professional commitment on dysfunctional behavior of auditors. International Academic Journal of Accounting and Financial Management, 3(1), 1-12. 

Fatima, A., Atif, Q. M., Saqib, A., & Haider, A. (2012). A path model examining the relations among organizational injustice, counterproductive work behavior and job satisfaction. International Journal of Innovation, Management and Technology, 3(6), 697-701. 

Firth, H., & Britton, P. (1989). ‘Burnout’, absence and turnover amongst British nursing staff. Journal of Occupational Psychology, 62(1), 55-59. 

Fisher, R. T. (2001). Role stress, the type A behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting, 13(1), 143-170. 

Fogarty, T. J., & Kalbers, L. P. (2006). Internal auditor burnout: An examination of behavioral consequences.  Advances in Accounting Behavioral Research, 9, 51-86.

Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting, 12, 31-67. 

Fry, S. T., Harvey, R. M., Hurley, A. C., & Foley, B. J. (2002). Development of a model of moral distress in military nursing. Nursing Ethics, 9(4), 373-387. 

Fu, W. (2014). The impact of emotional intelligence, organizational commitment, and job satisfaction on ethical behavior of Chinese employees. Journal of Business Ethics, 122(1), 137-144. 

Funder, D. C. (2001). The personality puzzle (2nd éd.). New York: W. W. Norton.

Gaudine, A., LeFort, S. M., Lamb, M., & Thorne, L. (2011a). Clinical ethical conflicts of nurses and physicians. Nursing Ethics, 18(1), 9-19. 

Gaudine, A., LeFort, S. M., Lamb, M., & Thorne, L. (2011b). Ethical conflicts with hospitals: The perspective of nurses and physicians. Nursing Ethics, 18(6), 756-766. 

Gill, A. S., Flaschner, A. B., & Shachar, M. (2006). Mitigating stress and burnout by implementing transformational-leadership. International Journal of Contemporary Hospitality Management, 18(6), 469-481. 

Gould, S. (1979). An equity-exchange model of organizational involvement. Academy of management Review, 4(1), 53-62. 

Gramling, A. A., & Vandervelde, S. D. (2006). Assessing internal audit quality. Internal Auditing, 21(3), 26-30, 32-33. 

Hair, J., Hult, M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks, CA: Sage Publications.

Hair, J., F, Hult, G., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed): Thousand Oaks, CA: Sage.

Hair, J., Ringle, C., & Sarstedt, M. (2013). Editorial-partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46(1-2), 1-12. 

Hair, J., Ringle, M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152. 

Hair, J., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. 

Hair, J., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. 

Henseler, Ringle, C., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. 

Henseler, J. (2017). Bridging design and behavioral research with variance-based structural equation modeling. Journal of advertising, 46(1), 178-192. 

Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., . . . Calantone, R. J. (2014). Common beliefs and reality about PLS: Comments on Rönkkö and Evermann (2013). Organizational research methods, 17(2), 182-209. 

Henseler, J., Hubona, G., & Ray, P. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2-20. 

Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in international marketing, 20(1), 277-319. 

Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. European Accounting Review, 10(4), 787-802. 

Hochwälder, J. (2006). An empirical exploration of the effect of personality on general and job-related mental ill health. Social Behavior and Personality: an international journal, 34(9), 1051-1070. 

Hodge, C. (2012). Organizational Satisfaction in the 21st-Century Internal Audit Function: Trends That Impact Internal Audit Departments. PhD thesis, Jones International University, USA.   

Homans, G. C. (1961). Human behavior: Its elementary forms. New York: Brace and World Inc.

Hooks, K. L., Kaplan, S. E., Schultz Jr, J. J., & Ponemon, L. A. (1994). Enhancing communication to assist in fraud prevention and detection; Comment: Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice and Theory, 13(2), 86-116. 

Hsieh, A.-T., & Chao, H.-Y. (2004). A reassessment of the relationship between job specialization, job rotation and job burnout: example of Taiwan's high-technology industry. The International Journal of Human Resource Management, 15(6), 1108-1123. 

Huhtala, M. (2013). Virtues that work: Ethical organisational culture as a context for occupational well-being and personal work goals. PhD thesis, University of Jyväskylä, Finland.

Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.

Hunsaker, J. (1986). Burnout: The culmination of long term stress. Industrial Management, 28, 24-26. 

Hunt, S. D., Chonko, L. B., & Wilcox, J. B. (1984). Ethical Problems of Marketing Researchers. Journal of Marketing Research, 21(3), 309-324. 

Jackson, S. E., & Maslach, C. (1982). After effects of job related stress: Families as victims. Journal of Organizational Behavior, 3(1), 63-77. 

Jackson, S. E., & Schuler, R. S. (1985). A meta-analysis and conceptual critique of research on role ambiguity and role conflict in work settings. Organizational behavior and human decision processes, 36(1), 16-78. 

Jackson, S. E., Schwab, R. L., & Schuler, R. S. (1986). Toward an understanding of the burnout phenomenon. Journal of applied psychology, 71(4), 630-640. 

Jameton, A. (1984). Nursing practice: The ethical issues. Englewood Cliffs, NJ: Prentice-Hall. 

Jameton, A. (1992). Dilemmas of moral distress: moral responsibility and nursing practice. AWHONN's clinical issues in perinatal and women's health nursing, 4(4), 542-551. 

Jensen, J. V. (1987). Ethical tension points in whistleblowing. Journal of Business Ethics, 6(4), 321-328. 

Jidin, R., Lum, J., & Monroe, G. (2013). The Effect of Auditors’ Job Satisfaction on the Influence of Ethical Conflict on Auditors’ Inventory Judgments.‏. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Perth, Australia.

Judge, T. A., Higgins, C. A., Thoresen, C. J., & Barrick, M. R. (1999). The big five personality traits, general mental ability, and career success across the life span. Personnel psychology, 52(3), 621-652. 

Juthberg, C., Eriksson, S., Norberg, A., & Sundin, K. (2008). Stress of conscience and perceptions of conscience in relation to burnout among care-providers in older people. Journal of clinical nursing, 17(14), 1897-1906. 

Kahn, R., & Byosiere, P. (1992). Stress in organizations. In: M. D. Dunnette & L. M. Hough (Eds), Handbook of industrial and organizational psychology (Vol. 3). Palo Alto, CA: Consulting Psychologists Press.

Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational stress: Studies in role conflict and ambiguity. New York: Wiley. 

Kalbers, L. P., & Fogarty, T. J. (2005). Antecedents to internal auditor burnout. Journal of managerial issues, 17(1), 101-118. 

Kälvemark, S., Höglund, A. T., Hansson, M. G., Westerholm, P., & Arnetz, B. (2004). Living with conflicts-ethical dilemmas and moral distress in the health care system. Social science & medicine, 58(6), 1075-1084. 

Katz, D., & Kahn, R. L. (1978). The social psychology of organizations (2nd ed.). New York: John Wiley & Sons.

Kerlinger, F. N., & Pedhazur, E. J. (1973). Multiple regression in behavioral research. New York : Holt Rinehart and Winston, Inc.

Kinsella, E. A., Park, A. J.-S., Appiagyei, J., Chang, E., & Chow, D. (2008). Through the eyes of students: Ethical tensions in occupational therapy practice. Canadian Journal of Occupational Therapy, 75(3), 176-183. 

Kokkinos, C. M. (2007). Job stressors, personality and burnout in primary school teachers. British Journal of Educational Psychology, 77(1), 229-243. 

Lahey, B. B. (2009). Public health significance of neuroticism. American psychologist, 64(4), 241-256. 

Larson, L. (2004). Internal auditors and job stress. Managerial Auditing Journal, 19(9), 1119-1130. 

Latan, H., Jabbour, C. J. C., & de Sousa Jabbour, A. B. L. (2017). Ethical Awareness, Ethical Judgment, and Whistleblowing: A Moderated Mediation Analysis. In Latan H., Noonan R. (eds) Partial Least Squares Path Modeling (pp. 311-337). Springer, Cham.‏

Law, D. W., Sweeney, J. T., & Summers, S. L. (2008). An examination of the influence of contextual and individual variables on public accountants’ exhaustion. Advances in Accounting Behavioral Research, 11, 129-153. 

Leiter, M. P., & Maslach, C. (1988). The impact of interpersonal environment on burnout and organizational commitment. Journal of Organizational Behavior, 9(4), 297-308. 

Levinson, H. (1965). Reciprocation: The relationship between man and organization. Administrative science quarterly, 9(4), 370-390. 

Ling, Q., & Akers, M. (2010). An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors. Review of Business Information Systems, 14(4), 37-48. 

Locke, E. (1976). The nature and causes of job satisfaction.. In: M. Dunnette (Ed.), Handbook of industrial and organizational psychology (pp. 1297-1349). Palo Alto, CA: Consulting Psychologists Press.

Low, G. S., Cravens, D. W., Grant, K., & Moncrief, W. C. (2001). Antecedents and consequences of salesperson burnout. European Journal of Marketing, 35(5/6), 587-611. 

Lu, A. C. C., & Gursoy, D. (2016). Impact of job burnout on satisfaction and turnover intention: do generational differences matter? Journal of Hospitality & Tourism Research, 40(2), 210-235. 

Lützén, K., Cronqvist, A., Magnusson, A., & Andersson, L. (2003). Moral stress: synthesis of a concept. Nursing Ethics, 10(3), 312-322. 

Marcoulides, G., & Saunders, C. (2006). Editor's comments: PLS: a silver bullet? MIS Quarterly, 30(2), iii-ix. 

Maslach, C. (1982). Burnout: The high cost of caring. Cambridge, MA: Malor Books.

Maslach, C., & Goldberg, J. (1998). Prevention of burnout: New perspectives. Applied and preventive psychology, 7(1), 63-74. 

Maslach, C., Schaufeli, W. B., & Leiter, M. P. (2001). Job burnout. Annual review of psychology, 52(1), 397-422. 

Mbatha, J. S. (2005). The ethical dilemmas of whistle-blowing and corruption in the South African public sector. PhD thesis, University of Zululand, South Africa.

McCrae, R. R., Costa, P. T., & Piedmont, R. L. (1993). Folk Concepts, Natural Language, and Psychological Constructs: The California Psychological Inventory and the Five-Factor Model. Journal of personality, 61(1), 1-26. 

McCrae, R. R., & John, O. P. (1992). An introduction to the five‐factor model and its applications. Journal of personality, 60(2), 175-215. 

Mohd Nor, M. N. (2011). Auditor stress: antecedents and relationships to audit quality.  (Ph.D thesis, Edith Cowan University, Australia.&l
Keywords Ethical tension, role ambiguity, role conflict, neuroticism job satisfaction, job burnout, premature sign-off
DOI http://dx.doi.org/10.15208/beh.2018.55
Pages 789-817
Download Full PDF Download
  Previous Article | Back to Volume | Next Article
Share
Search in articles
Statistics
Journal Published articles
BEH 558
Journal Hits
BEH 1132655
Journal Downloads
BEH 41256
Total users online -