Luận Văn Internal auditor job stress and turnover intentions by Larson, Linda Lee

Internal auditor job stress and turnover intentions

Internal audit is considered a stressful profession. The job is typically characterized by heavy workloads, many deadlines, and time pressures. Job-related stress may cause job burnout and job dissatisfaction that in turn may lead to increased turnover intentions. Turnover may be very costly to the organization and may prevent the internal audit function from meeting its varied responsibilities. This study investigates the causes and effects of job-related stress among internal auditors. Specifically, it identifies organizational and individual job stressors; determines to what extent burnout is a problem for internal auditors; examines the relationships among job stress, burnout, job dissatisfaction, job-related self-esteem, and turnover intentions; and determines whether differences exist according to position, industry, gender, number of years as an internal auditor and size of the internal audit department. A model proposing that individual and organizational job-related stressors are directly related to both job dissatisfaction and burnout, which are then related to job turnover intentions, was developed for this study. Data for this study was obtained from a questionnaire mailed to a national sample of 1500 internal auditors. Various scores were calculated for each respondent, including scores for fifteen job stressors, job-related self-esteem, job dissatisfaction, burnout, and three types of job turnover intentions. Descriptive statistics and correlations were calculated and differences between scores for different demographic groupings were analyzed using ANOVA. The sample as a whole was analyzed using structural equation modeling to determine the strength of the relationships among job stressors, job dissatisfaction, burnout, and turnover intentions. Results show that organizational variables (rewards, human resource development, politics, and participation) were the highest ranking causes of job stress for the internal auditors in this study. Burnout and job dissatisfaction were positively related to turnover intentions. Job-related self-esteem was negatively related to the other variables. In conclusion, this study provides new insights into the causes and consequences of job stress among internal auditors. This study contributes to the behavioral accounting literature by introducing burnout as a new area of study and has several implications for the profession of internal auditing.
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[TH]Format:[/TH]
[TD]Dissertation[/TD]
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[TH]Author(s):[/TH]
[TD]Larson, Linda Lee[/TD]
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[TH]Published:[/TH]
[TD]1997[/TD]
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[TH]Language:[/TH]
[TD]English[/TD]
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