The effect of workload and burnout on auditor performance during the COVID-19 pandemic

Soepriyanto, Gatot; Meiryani, Meiryani; Amelia, Aretha

doi:10.22495/jgrv12i1art1

JGR

2023

DOI: 10.22495/jgrv12i1art1

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The effect of workload and burnout on auditor performance during the COVID-19 pandemic

Gatot Soepriyanto

Meiryani Meiryani

Aretha Amelia

Abstract: The COVID-19 pandemic has put an auditor under pressure to help clients with financial reports. The objective of this research is to investigate the effect of workload and burnout on auditor performance during the COVID-19 pandemic of external auditors in Jakarta. This research employs a quantitative method with a convenience sampling approach. The sample of this study was 101 respondents from 34 public accounting firms in the Jakarta Capital Special Region that were active and registered on the website databa… Show more

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Cited by 3 publications

References 26 publications

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The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda

Kristanto,

Cao

2024

JAL

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PurposeThis systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.Design/methodology/approachThis study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.FindingsOur bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.Originality/valueThis study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

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The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda

Kristanto,

Cao

2024

JAL

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

Aoife,

Tawiah,

McGroary

et al. 2025

JAOC

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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.

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The Landscape of Accounting-Related Research in Indonesia: Mapping Distinctive Settings and Future Research Agenda

Kristanto,

Cao

2024

SSRN Journal

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The effect of workload and burnout on auditor performance during the COVID-19 pandemic

Cited by 3 publications

References 26 publications

The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda

The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda

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

The Landscape of Accounting-Related Research in Indonesia: Mapping Distinctive Settings and Future Research Agenda

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