Despite its widespread acceptance and application in the psychology literature, exhaustion, the core dimension of job burnout, has only recently been examined in the domain of public accounting. These studies highlighted the problem of exhaustion within the profession and examined its causes...

The beginning of the 21st century was witness to a wave of global forces and economic shocks that threatened the job security of accountants. Events such as the bursting of the stock market bubble, outsourcing, restructurings, and 9/11 created a dramatic rise in layoffs of white-collar workers....