The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 2
Abstract
Among the important determinants of long term survival in public shareholding companies, is the quality of internal audit, which is considered among the primary factors affecting the financial information credibility. For this, it is necessary to identify the factors that influence the quality of internal audit, such as internal auditor behavior in the audit process. It is equally important to develop a framework for its determination and to address the factors. Accordingly, this paper developed a theoretical framework to identify individual factors - job burnout and job satisfaction - and their influence on dysfunctional audit behavior. The primary aim of this paper is to explain the motivation behind engaging in dysfunctional behaviors in the internal audit environment. Therefore, it provided theoretical evidences about the risk associated with the dysfunctional behaviors that are expected to lead to reduced internal audit quality. In addition, empirical evidence to address the concerns of the Jordanian regulatory authorities of audit quality in the public shareholding companies indicates additional directions for future studies.
Authors and Affiliations
Mohannad Obeid Al Shbail
Keywords
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- EP ID EP364820
- DOI 10.6007/IJARAFMS/v8-i2/4272
- Views 69
- Downloads 0
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