The Role of Generative AI in Alleviating Auditor Burnout

Generative AI (GenAI) profoundly impacts auditing by serving as a resource while also adding burdens through process redesign and training demands. Given the increasing prevalence of burnout in auditing, this study applies Job Demands–Resources Theory to investigate how GenAI use shapes job demands and resources, influencing core outcomes such as burnout and work engagement, which in turn affect auditors’ well-being, job satisfaction, and performance. It explores whether auditors can offload routine tasks to GenAI and redirect their efforts toward more meaningful, engaging work. This is a work-in-progress study in which we present our backgrounds, research model, methodology, and the anticipated implications.