Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity
This study investigates the relationship between internal corporate social responsibility (CSR) and the intention of internal auditors to leave their positions across 15 Jordanian banks. This article examines internal CSR, organisational commitment, job satisfaction, task complexity, and internal au...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-06-01
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| Series: | Acta Psychologica |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S0001691825003257 |
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| author | Mohannad Obeid Al Shbail Hashem Alshurafat Waed Ensour Hamzeh Al Amosh Huthaifa Al-Hazaima |
| author_facet | Mohannad Obeid Al Shbail Hashem Alshurafat Waed Ensour Hamzeh Al Amosh Huthaifa Al-Hazaima |
| author_sort | Mohannad Obeid Al Shbail |
| collection | DOAJ |
| description | This study investigates the relationship between internal corporate social responsibility (CSR) and the intention of internal auditors to leave their positions across 15 Jordanian banks. This article examines internal CSR, organisational commitment, job satisfaction, task complexity, and internal auditor turnover intention using a moderated mediation model. In the present research, data from 148 individuals were analysed quantitatively using partial least squares structural equation modeling (PLS-SEM). According to the findings, job satisfaction and organisational commitment are positively correlated with internal CSR. However, no relationship was found between turnover intention and internal CSR. Internal CSR may not directly influence turnover intention but instead affect it through mediators such as job satisfaction and organisational commitment. The research also demonstrates how work satisfaction and organisational commitment may mitigate the impact of task complexity, which interacts with internal CSR to influence turnover intention. This study has implications for companies seeking to enhance employee retention, given the intricate nature of these relationships. |
| format | Article |
| id | doaj-art-c73b60997a174650b1c4ee86ae3d9fb6 |
| institution | DOAJ |
| issn | 0001-6918 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Acta Psychologica |
| spelling | doaj-art-c73b60997a174650b1c4ee86ae3d9fb62025-08-20T03:10:24ZengElsevierActa Psychologica0001-69182025-06-0125610501210.1016/j.actpsy.2025.105012Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexityMohannad Obeid Al Shbail0Hashem Alshurafat1Waed Ensour2Hamzeh Al Amosh3Huthaifa Al-Hazaima4Department of Accounting, School of Business, Al al-Bayt University, P.O. Box 130040, Mafraq 25113, JordanDepartment of Accounting, Business School, The Hashemite University– Jordan, P.O. Box 330127, Zarqa 13133, Jordan; Corresponding author.Department of Business Administration, Business School, The Hashemite University– Jordan, P.O. Box 330127, Zarqa 13133, JordanDepartment of Financial Intelligence, University of South Africa, Pretoria, South Africa; Jadara University Research Center, Jadara University, JordanDepartment of Accounting, Business School, The Hashemite University– Jordan, P.O. Box 330127, Zarqa 13133, JordanThis study investigates the relationship between internal corporate social responsibility (CSR) and the intention of internal auditors to leave their positions across 15 Jordanian banks. This article examines internal CSR, organisational commitment, job satisfaction, task complexity, and internal auditor turnover intention using a moderated mediation model. In the present research, data from 148 individuals were analysed quantitatively using partial least squares structural equation modeling (PLS-SEM). According to the findings, job satisfaction and organisational commitment are positively correlated with internal CSR. However, no relationship was found between turnover intention and internal CSR. Internal CSR may not directly influence turnover intention but instead affect it through mediators such as job satisfaction and organisational commitment. The research also demonstrates how work satisfaction and organisational commitment may mitigate the impact of task complexity, which interacts with internal CSR to influence turnover intention. This study has implications for companies seeking to enhance employee retention, given the intricate nature of these relationships.http://www.sciencedirect.com/science/article/pii/S0001691825003257Internal CSRTurnover intentionJob satisfactionOrganisational commitmentTask complexityModerated mediation model |
| spellingShingle | Mohannad Obeid Al Shbail Hashem Alshurafat Waed Ensour Hamzeh Al Amosh Huthaifa Al-Hazaima Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity Acta Psychologica Internal CSR Turnover intention Job satisfaction Organisational commitment Task complexity Moderated mediation model |
| title | Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity |
| title_full | Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity |
| title_fullStr | Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity |
| title_full_unstemmed | Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity |
| title_short | Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity |
| title_sort | exploring the impact of internal csr on auditor turnover intentions the mediating and moderating roles of job satisfaction organisational commitment and job complexity |
| topic | Internal CSR Turnover intention Job satisfaction Organisational commitment Task complexity Moderated mediation model |
| url | http://www.sciencedirect.com/science/article/pii/S0001691825003257 |
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