Flexible Working Arrangement and Stress Management Training in Mitigating Auditor’s Burnout : An Experimental Study

This study examines the effectiveness of two burnout mitigation strategies (flexible work arrangement and stress management training) on auditors’ job outcomes. Burnout is construct characterized by emotional exhaustion, reduced personal accomplishment, and depersonalization has negative impacts on individual auditor’s job outcomes. The study employs a 2x2-between-subject experimental design with the participants of 48 accounting students as novice auditors. The experimental treatments were flexible (vs. standard) work arrangement and training (vs. no training) of management stress. As expected, the results showed that flexible work arrangement and training of management stress effectively reduce negative effects of burnout on auditors’ outcomes. Auditors in the group with flexible work arrangements and training of management stress have highest job satisfaction and performance, and have lowest turnover intention