When Burnout Undermines Audit Quality: The Mediating Role of Dysfunctional Audit Behaviors and the Protective Role of Organizational Support

Abstract

The present study aimed to examine the effect of job burnout on audit quality, with the mediating role of dysfunctional audit behaviors and the moderating role of   bbbb. The main issue is that job burnout may reduce audit quality through dysfunctional behaviors, while organizational support may mitigate this process. This study employed a descriptive-survey research design, and the statistical population comprised all auditors working in firms affiliated with the Iranian Association of Certified Public Accountants in 2024. A sample of 384 auditors was selected using Cochran’s formula and stratified random sampling. Data were collected using four standardized questionnaires, whose validity and reliability were confirmed. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicated that job burnout has a significant negative direct effect on audit quality (β=−0.32) and a significant positive effect on dysfunctional audit behaviors (β=0.53). Dysfunctional audit behaviors also negatively affect audit quality (β=−0.48). The mediating role of dysfunctional audit behaviors was confirmed, with a mediation ratio of 0.442. POS moderated both the relationship between job burnout and dysfunctional audit behaviors (β=−0.21) and the indirect effect of job burnout on audit quality, such that at high levels of organizational support, the indirect effect became non-significant. Therefore, all six research hypotheses were supported. The main contribution of this study lies in explaining the causal chain of burnout–dysfunctional behavior–audit quality and demonstrating the capacity of organizational support to neutralize the negative consequences of job burnout.