نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
In the present study, researchers have presented a model of job burnout of independent auditors based on their individual characteristics, physical and demographic environment, work lifestyle, and psychological characteristics. The present research method was exploratory and the data collection tools included the study of theoretical foundations, models, documents, evidence, etc. and the data collection tools included semi-structured in-depth interviews. The thematic scope of this research is in the field of financial accounting. This research was conducted during the winter of 2024 to the winter of 2025 and the spatial scope of the present study includes audit organization . The study population includes 29 experts related to the research topic who had an auditing profession. Based on the interviews conducted with them, 5 main categories and 13 components were identified. Research findings: Presenting a comprehensive model; And identifying the dimensions and components affecting the job burnout of independent auditors was based on their individual characteristics, physical and demographic environment, work lifestyle, and psychological characteristics, which was achieved by using theoretical studies, summarizing the opinions of experts in the field of auditing, analyzing the opinions of the statistical community, and receiving the opinions of other experts in fields related to the research.
کلیدواژهها English