Managing Busy Season Fatigue: The Power of Microbreaks and Supervisory Support

SUMMARY This paper summarizes a three-part study by Jefferson, Andiola, and Hurley (2025) that examines two practical strategies (microbreaks and supervisory support) to reduce auditors’ fatigue and improve audit quality during busy season. First, a field study provides evidence that public accountants take fewer microbreaks during busy season, when fatigue is significantly greater and they need them the most. However, the authors find that those who do engage in more frequent microbreaks or receive higher levels of supervisory support can mitigate their daily busy season fatigue, and pairing microbreaks with support reduces fatigue the most. Second, a follow-up experiment provides evidence that even just a one-minute microbreak reduces fatigue enough to noticeably improve auditors’ error detection. Third, interviews with firm senior leaders provide perspectives on implementing such strategies. Collectively, the study’s results suggest that practical solutions exist to combat the effects of mental fatigue on audit quality during busy season. Data Availability: Contact the second author. JEL Classifications: M40; M41; M42; J24; J28.