Student use of homework assistance websites
February, 18 2022
Teaching and Learning Conference,
Antecedents and consequences of burnout in accounting: A replication
August, 10 2017
National Conference, San Diego, CA
Purpose: This study’s purpose is to tested a modified version of Fogarty, Singh, Moore, and Rhoads’s (2000: FMSR) Beyond the Role Stress Model using modified measures of job satisfaction and performance, the latter measure specifically targeted to measure dysfunctional auditor practices.
Design/methodology/approach: This investigation utilizes structural equations modeling procedures to examine a model the postulates that burnout will mediate the relations between job stressors and the key organizational outcomes of job satisfaction, turnover intentions, and reduced audit quality practices (RAQP). The data for this constructs comes from survey instrument packages completed by 293 auditors working at offices of 11 public accounting firms located in the mid-Atlantic region of the U.S. Most of the respondents came from two of the Big Four and five other companies ranked among the 10 largest U.S. accounting firms in 2015.
Findings: While FMSR found burnout to partially mediate the influence of the role conflict and role overload on the job outcomes, this study found that burnout fully mediated their influence, as well as that of role conflict, on all three job outcomes. Also, while FMSR found role overload to have a significant positive relation to burnout, this study did not find a significant relation between these two constructs.
Research limitations/implications: This study is subject to the limitations inherent in cross-sectional studies that use self-report instruments. These limitations notwithstanding, the results provide knowledge of the workings of the role stress paradigm in auditor work settings.
Originality/value: This paper confirms that it is highly unlikely that the significant associations in the FMSR are attributable to chance. The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measure utilized by FMSR.
Academic misconduct at the intersection of the Fraud Diamond and the Dark Triad
August, 3 2021
National Meeting, Virtual
