Title: Work overload, toxic leadership and internal auditors' turnover intention: evidence from Jordan
Authors: Abdallah Bader Alzoubi; Hashem Alshurafat; Firas Dahmash
Addresses: Department of Accounting, Faculty of Economics and Administrative Sciences, The Hashemite University, Zarqa, Jordan ' Department of Accounting, Faculty of Economics and Administrative Sciences, The Hashemite University, Zarqa, Jordan ' Department of Accounting, Faculty of Economics and Administrative Sciences, The Hashemite University, Zarqa, Jordan
Abstract: This article attempts to investigate the impact of work overload and toxic leadership on turnover intention of Jordanian internal auditors. Internal auditors employed by Jordanian insurance companies provided a sample of 97 self-administered questionnaires for the study. Using the PLS 3 program's path analysis technique, the model that examined the impacts of work overload and toxic leadership on turnover intention was tested. The study's findings showed a strong and positive association between work overload, toxic leadership, and turnover intentions. The report makes suggestions for ways that businesses may use to reduce the onset of toxic behaviours and assess the workload of internal auditors. This study offers proof of the effects of work overload and toxic leadership on internal auditors' turnover intentions in a growing economy.
Keywords: work overload; toxic leadership; turnover intention; social exchange theory; internal auditors; Jordan.
DOI: 10.1504/IJSOM.2025.144762
International Journal of Services and Operations Management, 2025 Vol.50 No.3, pp.374 - 388
Received: 16 Oct 2022
Accepted: 25 Jan 2023
Published online: 03 Mar 2025 *