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The burnout is a common occurrence in psychology and a few applied business fields. Due to continuous acknowledgement in the practice community, this topic's academic acknowledgement has begun to surface in accounting literature. Previous studies in accounting revealed that burnout amid internal auditors are an important issue for auditors and employers. This paper examines the influence of ethical tension and time pressure on job burnout and its influence on premature sign-offs among internal auditors. To assess this, a total of 187 internal auditors who work in Jordanian public shareholding companies answered a questionnaire. The findings were that ethical tension and time pressure are important antecedents for job burnout, which increases internal auditors' level of premature sign-offs. Furthermore, the study found that the job burnout mediates the relationship between ethical tension, time pressure and premature sign-off.

This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among internal auditors. Hence, questionnaires were sent to 187 internal auditors from Jordan to gather data. The data analysis results show the presence of some job burnout antecedents which are: ethical tension, role conflict, role ambiguity, and neuroticism personality trait. For internal auditors, job burnout can reduce the level of their job satisfaction. Meanwhile, dissatisfaction in the workplace among internal auditors, may increase negative behaviours including premature sign-offs.

In this paper, the authors present survey data concerning to understand the motivations underlying the cheating behavior while university exams are held online during the Covid-19 pandemic. In pursuing its aims, this study uses an integrated theoretical framework that includes the social capital theory and the fraud triangle theory. Through the use of a previously tested questionnaire, this study gathers data concerning the students cheating behavior from 213 respondents across a group of Jordanian universities. The findings of this study show that pressures, opportunities, rationalization, social norms, and social trust are all factors that affect the behavioral intention to cheat, which ultimately lead accounting students to commit cheating while taking exams online. This research provides several practical contributions to the educators who are seeking to minimize the chances for dishonest students to cheat in online exams. Future studies can refer to the study and its findings when it comes to educational equity and policy making regarding distance education.