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
Related Articles
- EP ID EP364820
- DOI 10.6007/IJARAFMS/v8-i2/4272
- Views 57
- Downloads 0
Corporate Social Responsibility Accounting and the Effect of Donations on Profitability of Oil and Gas Companies in Nigeria
There is a crying need for an in-depth study into the quality, extent of corporate social responsibility (CSR) disclosure and identification of areas for future improvement so that transparency can be ensured, especially...
Credit Risk Modeling for Commercial Banks
The aim of this paper is to examine the efficiency of two credit risk modeling (CRM) to predict the credit risk of commercial Iranian banks: (1) Logistic regression model (LRM); (2) Artificial neural networks (ANNs). The...
Why Process Oriented Management Accounting Techniques are More Useful to Handle New Era Problems
The paper specifies its focus on rapid transition in management accounting techniques to process oriented techniques and to profoundly study new developments in management accounting system in last few years. The purpose...
Investigate the Capital Structure on the Transparency of the Financial Reporting in the Listed Companies in the Stock Exchange
The Influence of Information Technology on Application of Accrual Accounting
The purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resou...