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The Impact of Time Management on Auditor’s Professional Skepticism with the Mediating Role of Job Burnout
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Saeed Vesali *   , Habibollah Nakhaei , Jafar Ziaei , Zahra Moradian  |
| Qaenat Branch, Islamic Azad University, Qaenat & Qaenat Branch, Islamic Azad University, Qaenat |
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Abstract: (31 Views) |
This study examines the impact of time management on the professional skepticism of
auditors, considering the mediating role of job burnout. In terms of research classification,
this study is a descriptive-survey research. Moreover, since it investigates the relationship
between variables, it falls under the category of descriptive-correlational research. The
statistical population of this research includes auditors working in audit firms that are
members of the Iranian Association of Certified Public Accountants (IACPA) in Mashhad
in the year 2023. The research sample consists of 109 auditors out of 140 members of the
IACPA in Mashhad, determined using Cochran’s formula. The data collection tool is a
questionnaire. After distributing the questionnaire both physically and online, a total of
109 valid responses were collected for statistical analysis. The collected raw data were
analyzed using SPSS.2 and Smart PLS.3 software.The research findings indicate that time
management has a significant negative impact on auditors’ professional skepticism.
Additionally, time management has a significant negative effect on job burnout.
Furthermore, job burnout has a significant positive effect on auditors' professional
skepticism. Finally, the mediating role of job burnout in the relationship between time
management and professional skepticism was confirmed. These findings suggest that
improving time management skills can reduce auditors’ professional skepticism by
mitigating job burnout, ultimately enhancing audit quality. |
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| Keywords: Auditor’s Professional Skepticism, Job Burnout, Time Management. |
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Full-Text [PDF 1113 kb]
(18 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/05/3 | Accepted: 2026/06/9 | Published: 2026/09/1
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