Template-Type: ReDIF-Article 1.0
Author-Name: Fereshteh Alidoust
Author-Name-First: Fereshteh
Author-Name-Last: Alidoust
Author-Email: fereshteh.alidoust@iau.ac.ir
Author-Workplace-Name: Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran
Author-Name: Zahra Pourzamani
Author-Name-First: Zahra
Author-Name-Last: Pourzamani
Author-Email: zahra.pourzamani@iau.ac.ir
Author-Workplace-Name: Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran
Author-Name: Farzaneh Heidarpour
Author-Name-First: Farzaneh
Author-Name-Last: Heidarpour
Author-Email: fheidarpoor@iau.ac.ir
Author-Workplace-Name: Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran
Title: The Role of Work Motivation and Job Burnout in the Impact of Professional Resilience on Enhancing Innovation in Auditing Methods
Abstract: The purpose of this study is to examine the role of work motivation and job burnout in the impact of professional resilience on enhancing innovation in auditing methods. Given its nature, this research is classified as applied, and in terms of methodology, it is a descriptive-survey study. The statistical population consists of 1,879 officially certified auditors actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran’s formula, the sample size was determined to be 319 individuals, who were examined in this study. the enhancement of innovation in auditing methods was the dependent variable, professional resilience was the independent variable, and work motivation and job burnout were considered mediating variables. Construct validity was confirmed to establish scale validity. Cronbach’s alpha and composite reliability were used to assess reliability, indicating acceptable reliability. To examine the relationships among variables, structural equation modeling was employed using SmartPLS software. The results of hypothesis testing indicate that professional resilience of auditors has a positive and significant effect on auditors’ work motivation and the enhancement of innovation in auditing methods, but a negative and significant effect on auditors’ job burnout. Additionally, auditors’ work motivation has a positive and significant effect on the enhancement of innovation in auditing methods, and auditors’ job burnout has a negative and significant effect on the enhancement of innovation in auditing methods. Finally, auditors’ work motivation and job burnout play a mediating role in the impact of professional resilience on the enhancement of innovation in auditing methods.
Classification-JEL: JEL
Keywords: Work motivation; job burnout; professional resilience; innovation enhancement
Journal: International Journal of Resistive Economics
Pages: 185-200
Volume: 14
Issue: 2
Year: 2026
Month: May
DOI: 10.22034/oajre.2026.574113.1190
File-URL: https://www.oajre.ir/article_244361_5a4fcc5f0832a7b5a48d2b4fdfed7d2d.pdf
File-Format: Application/pdf
File-Function: Full text
File-URL: https://www.oajre.ir/article_244361.html
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Handle: RePEc:trd:journl:244361