Self-efficacy, professional identity, and organizational identification as antecedents of burnout in independent auditors

Abstract

The problem stems from identifying the influence of self-efficacy, professional identity and organizational identification in burnout dimensions (fatigue, mental distancing, reduced cognitive control and reduced emotional control) in independent auditors. This is a relevant matter given the existing expectations that the corporate business has regarding the role of independent audit of guaranteeing financial statements (Garcia-Falières and Herrbach, 2015). This research aims to study the stress suffered by these professionals, which increases during periods under greater pressure and which may end up in burnout when extended (Iswari, 2020), thus affecting the professional performance (Abuaddous et al., 2018). The method used included conducting a survey to 335 Brazilian auditors whose information was analyzed through structural equation modeling. The results reveal that self-efficacy is the factor with greatest potential to mitigate burnout. Professional identity reduces mental distancing, which means that a strong sense of belonging to the profession keeps auditors mentally engaged. Organizational identification showed a significant effect only in mental distancing and fatigue reduction. These findings clearly explain the burnout suffered by auditors, mainly in high pressure periods when demands of detection of errors and possible frauds intensify work load and work stress.