Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Burnout and Auditors Judgment Decision Making: an Experimental Investigation Into Control Risk Assessment

Author(s): Murad Abuaddous, Hanady Bataineh, Enas Alabood

Burnout as a dysfunctional stress syndrome is expected to impact the auditors’ Judgment Decision Making (JDM). Evidence suggests that the burnout’s effect intensified during busy season but no evidence thus far investigates this effect on auditors’ JDM. Therefore, the study’s objective is to investigate whether burnout’s three interrelated factors defined in Maslach Burnout Inventory (MBI) have an effect on auditors’ JDM. Using an experimental design method tested on a multiple linear regression for 104 auditors, our results suggested that emotional exhaustion and personal accomplishment have a significant impact on auditors’ judgment over the client’s control, while no evidence was found to support that depersonalization has a significant effect on auditors’ judgment. Moreover, the study compared the reported level of burnout among auditors with other fields and found that the auditors’ burnout level was high but fell below healthcare practitioners indicating serious but not severe phenomena.