Abstract:
Numerous studies in the internal audit literature show that Audit Quality (AQ) can
be negatively affected by Dysfunctional Audit Behaviours (DAB), especially
Premature Sign-Off (PMSO), which in turn violates professional standards.
Pertaining to newly industrialised countries’ context, there are still limited insights
on interactive effects of stressors and Job Burnout (JB), Job Satisfaction (JS) on
Premature Sign-Off, which in turn influence Internal Audit Quality (IAQ).This study
fills the research gap by investigating the mediating effect of Job Burnout and Job
Satisfaction on the relationship between stressors in the internal auditors’ Premature
Sign-Off, in order to enhancing the explanatory power of stressors on outcome
variables. The premise of this investigation is that the internal auditing workplace
has been acknowledged as a high stress environment and studies in Job Burnout and
dissatisfaction provide support for negative consequences on auditors’ job outcomes.
Quality of audit work can be captured by behavioural perspective, therefore this
study employed Premature Sign-Off as a mediator between Job Burnout, Job Satisfaction and Internal Audit Quality. This study examined the inter-relationships
between nine stressors (ethical tension, role ambiguity, role conflict, role overload,
time pressure, considerate and structure leadership, neuroticism and
conscientiousness personality) along with Job Burnout, on outcome variables (Job
Satisfaction, Premature Sign-Off and Internal Audit Quality).
