Burnout in audit professionals: a job demand-resource perspective in COVID-19 era

Abstract

Purpose The purpose of this paper is to review existing research on burnout in the audit profession using the job demands-resources theory (JD-R) with attention to the post-COVID-19 era. Design/methodology/approach Consistent with prior studies, this paper adopts a systematic review methodology, incorporating a comprehensive synthesis of diverse archival materials. Using relevant keywords, the authors systematically retrieve papers on burnout from reputable databases, such as Google Scholar and Web of Science. Following rigorous selection criteria, the authors identified and analysed 43 academic and practitioner papers. Through this process, the authors contextualise the findings within the JD-R theory framework, which offers valuable insights into the interplay between job characteristics and burnout. Additionally, the authors explore the gender perspective, specifically examining the impact of work-home conflict on the burnout levels of female individuals. This dual focus enhances the understanding of burnout dynamics, considering both theoretical underpinnings and gender-specific experiences in the workplace. Findings The review reveals that lower-ranked accounting professionals face a greater risk of burnout compared to their higher-ranked counterparts. Additionally, female professionals tend to experience heightened levels of burnout, primarily attributed to work–home conflict, as they often shoulder more domestic and familial responsibilities than their male counterparts. Flexible working arrangements have been shown to mitigate burnout among auditors. However, the transition to remote work during the pandemic yielded mixed outcomes, with professionals exhibiting increased susceptibility to burnout symptoms in some cases. Originality/value The study provides new insights into the relevance of flexible work arrangements in the accounting profession in the post-COVID-19 era. The paper also makes suggestions for further research on burnout within the context of the accounting profession.