The Effect of the Style of Leading on Job Burnout and Resignation of the Auditor, with Considering the Mediating Role of Job Satisfaction

Subject Areas :

Seyed Morteza Mousavi Nezhad ¹ , Amin Nazemi ² , نویدرضا نمازی ³

1 - M. A. in Accounting, Shiraz University
2 - Shiraz University
3 - دانشگاه شیراز

Received: 2023-05-24 Published : 2025-07-08

Keywords: Consideration leadership style, Job burnout, Job satisfaction, Resignation, Structural leadership style.,

Abstract :

This study aims to investigate the effect of the style of leading on job burnout and resignation of the auditor, with considering the mediating role of job satisfaction. The statistical population of the study includes different categories of employees of auditing firms. To this end, 383 employees of different levels from auditing institutions were surveyed in 2019 as research samples. Then, structural equation modeling was employed with using Smart PLS software to analyze the data. Results from testing the main hypotheses demonstrated that job satisfaction as a mediating variable has a significant effect on the relationship between leadership style and auditors’ job burnout and resignation of the auditor. In addition, testing the secondary research hypotheses showed that leadership style (considerations and structure) has a significantly positive effect on job satisfaction and leadership style (consideration and structural) has a significantly negative effect on job burnout. However, leadership style has no effect on the resignation of the auditor. In addition, job satisfaction has a significantly negative effect on the resignation of the auditor.

References:

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