Validation of a Model for Reducing Job Burnout Among Auditors in Iraqi Government Organizations Using Structural Equation Modeling

Nejat Sahib  Abdolali Sharif; Forouzan Mohammadi; Maryam  Nouraei; Mojtaba  Javashani

Authors

Nejat Sahib Abdolali Sharif Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0009-0009-7898-2466
Forouzan Mohammadi Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran https://orcid.org/0009-0001-1181-3440
Maryam Nouraei Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0000-0002-8484-1434
Mojtaba Javashani Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran Author https://orcid.org/0009-0008-2348-6329

Keywords:

dividend policy, client pressure, auditors’ professional judgment

Abstract

Job burnout is an important social problem. Prolonged exhaustion and low self-efficacy are among the factors contributing to job burnout. Burnout affects employees’ mental and physical health. The purpose of this study was to validate a model for reducing job burnout among auditors in Iraqi government organizations. This research was conducted using a quantitative approach. In this study, a model for reducing job burnout among auditors in Iraqi government organizations was developed using structural equation modeling. The validation results indicated that organizational structure, leadership and management style, organizational justice, social capital, organizational culture, organizational climate, quality of work life, diversity management, job characteristics, occupational capability, work engagement, job adaptability, job security, job satisfaction, organizational commitment, social support, social status, and personality traits have significant effects on reducing job burnout among auditors.

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