Auditor’s Judgement Within the Scope of Baumeister’s Ego Depletion Theory

Abstract

In this study, 'ego depletion', one of the factors affecting the auditor's judgment, is discussed in the theoretical framework. There have been numerous academic studies associated with this issue under the name of ‘occupational burnout’ in Turkey. These studies extensively examined occupational burnout and investigated the existence and causes of occupational burnout statistically. On the other hand, it is seen that there is no detailed scientific account of the theoretical background of occupational burnout, in other words the cause of depletion in related studies. This study examines the theory of ego depletion in order to overcome the deficiencies found in the related Turkish literature. In the study, the subject of how the ego depletion is realized by moving from three parts of the personality is emphasized. Here, the willpower seems to play an important role. In the light of the ego depletion theory put forward by Roy Baumeister, it is examined how the occupational burnout has occur. Without a doubt, it is possible to relate the theory of ego depletion to all occupational fields. In this study, ego depletion was associated with the audit profession and the impact on the auditor's judgment was discussed.