performance Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance
Date
2023-02
Journal Title
Journal ISSN
Volume Title
Type
Article
Publisher
Emerald Group Publishing Ltd.
Series Info
Journal of Accounting and Organizational Change;
Doi
Scientific Journal Rankings
Abstract
Purpose – This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and
performance. It also analyses whether the demographic characteristics of gender, age group, education and
job positions affect auditors’ decisions for burnout, audit quality and performance.
Design/methodology/approach – A questionnaire was distributed on a sample of auditors in the top
ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and
structural equation modeling were used for the analysis of the collected data and testing the developed
hypotheses.
Findings – The results show that burnout has negative consequences for both the auditor and the auditing
firm. While good organizational climate has a negative significant association with audit quality, nonethical
decisions and audit performance, role clarity has positive significant association with the audit quality and
performance and has an insignificant association with nonethical decisions. Also, turnover intention has
significant positive association with nonethical decision, audit quality and performance.
Originality/value – This research is among the first to focus on auditor’s burnout determinates on audit
quality and performance in an emerging market characterized by different socioeconomic, political and
cultural factors compared with those of developed markets. Auditors, regulators and professional
policymakers can benefit from the results of this research.
Description
Keywords
Auditors’ burnout,, Audit quality,, Turnover intention,, Organizational climate,, Role clarity,, Audit performance