Abstract
This study aimed to examine how the “job burnout “ affects on auditors ' effectiveness and professional skepticism in Iraq and contributes to the body of knowledge concerning auditing issues in the similar case countries ; The quantitative methodology was used for this study; Data were collected via structured questionnaires (n = 215) which measured the auditors' perceptions of burnout, performance and skepticism utilizing validated measurement scales.
the findings indicate that many auditors have high degrees of emotional exhaustion; however, it is midcareer auditors who are most vulnerable to these experiences. Depersonalization (a symptom of burnout) is negatively related to professional skepticism, which indicates that burnout has a significant impact on an auditor's ability to use his or her critical thinking skills. In addition, the research found that almost half of the variation in skepticism can be attributed to burnout, and many of the highly-stressed auditors reported paying less attention to red flags than they would have otherwise. As well, performance metrics decreased significantly as burnout increased, specifically because of emotional exhaustion.
This study highlighted on the very serious effects of burnout in a special professional setting in Iraq. The practical application of this study provides guidance for organizations that have auditors working under high stress conditions (i.e., "tailored" support systems), as well as for the government to take regulatory steps to help minimize the risk of burnout for auditors.
Keywords Job burnout, Professional skepticism, Auditor performance, Iraq