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...

Many auditors use risk-based audit as a methodology that emphasizes assessing audit risk. A holistic perspective during strategic assessment encourages the auditor to focus on the big picture. They understand the industry and client business and determine the risk of material misstatement as an...

In this study, we investigated the effects of procedural fairness (fair and no fair) and success rate on self-interest behavior. We compared a fair procedure condition that provides detail information regarding colleagues’ cost structure and their willingness to sacrifice with an unfair...

Many auditor use risk-based audit as an audit methodology that emphasizes assessing audit risk. Holistic perspective during strategic assessment encourage auditor to focus on the big picture. They understand industry and client business in analytical procedure and determine risk of material...

This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the...

This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the...