چکیده:
The auditing profession is one of the most stressful jobs. Auditors face sources of critical stress in their workplace, which causes many problems and challenges. The purpose of this research was to investigate the impact of organizational climate, role transparency, intention to leave the job and job burnout on audit quality and performance. The research was applied in terms of purpose and descriptive-survey in terms of method. The data collection method was field-library type. The statistical population included all the employees of accounting companies in Iran, which was a large number, and the sample was estimated to be 384 people according to the sampling table of Karjesi and Morgan. From the Organizational Climate Questionnaire of Lyle Sassman and Sam Deep [22], Rawlins' Role Transparency Questionnaire (2008), Mobley et al.'s Job Intention Questionnaire [21], Moslesh's Job Burnout Questionnaire (1981), Moradi and Imani's Audit Performance Questionnaire [10], Behdani Audit Quality Questionnaire [1] was used. The results showed that organizational climate, role transparency, intention to leave the job and job burnout have a positive effect on audit quality. Organizational atmosphere, role transparency, intention to leave job and job burnout have a positive effect on audit performance. This study has limitations that may affect the results of our research. Considering the limitations experienced by the researcher, it is better to increase the number of respondents and expand the scope of the research sample. This research is one of the first researches that emphasizes the auditor's burnout.
خلاصه ماشینی:
The impact of organizational climate, role clarity, intention to quit, and job burnout on auditing quality and performance 1 Heydar Mohammadzadeh Salteh © Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran Arash Rezapour PhD student in Accounting, Marand Branch, Islamic Azad University, Marand, Iran (Received date: 17 January 2024; Accepted date: 13 January 2025) The auditing profession is one of the high-stress occupations.
The aim of the present research was to investigate the impact of organizational climate, role clarity, intention to quit, and job burnout on auditing quality and performance.
The results showed: organizational climate, role clarity, intention to quit, and job burnout have a positive effect on auditing quality.
Therefore, the objective of the present research is to investigate the impact of organizational climate, role clarity, turnover intention, and job burnout on auditing quality and performance.
Johansen and Christoffersen 2 [20], in a study, showed that auditor burnout, organizational climate, clarity of auditing task roles, and financial turnover goals have a significant relationship with auditing quality and, by default, with the performance of the auditing firm.
Research Hypotheses Main Hypothesis Organizational climate, role clarity, turnover intention, and job burnout affect auditing quality and performance.
Conclusion The aim of the present research was to investigate the effect of organizational climate, role clarity, turnover intention and job burnout on auditing quality and performance.
Also, the results showed that organizational climate, role clarity, turnover intention and job burnout have a positive effect on auditing performance.
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