The Impact of Personal Traits, Quality of Working Life, and Psychological Well-Being on Job Burnout among Sri Lankan Big 4 External Auditors

Given the detrimental effects of job burnout on both external auditors and external audit firms, the current study seeks to determine how personality traits, the quality of the auditors' working life, and their psychological well-being on job burnout in external auditing. The focus on a specific audit industry, where socioeconomic, political, and cultural factors differ greatly from those of Western and European developed economies, makes the current study particularly exceptional and unique. The authorities, lawmakers, and audit companies may find value for the findings offered in this study. The considered population under this study is the people who are currently working in the Big 4 audit firms. The sample is considered from the people who work as associates, supervisors, and managers. The sample is selected as 250 auditors working at junior, senior, and manager levels in the KPMG, EY, PWC, and Deloitte (SJMS Associate). Data was gathered through the distribution of questionnaires, which were then analysed using IBM (SPSS-23) software in order to arrive at conclusions. In line with previous research and this research expectations, this study indicates that the personal traits, quality of working life, and psychological well-being of Sri Lankan external auditors have a negative effect on job burnout.