The Impact of Job Burnout and the Moderating Role of Mindfulness on Auditors' Turnover Intention: A Case Study of Independent Audit Firms in Vietnam

This study aims to test a psychological model that explains the internal factors driving the turnover intention of auditors in Vietnam, with a particular emphasis on the multi-component impact of job burnout and the moderating role of mindfulness. Data were collected through a quantitative survey of 318 auditors and subsequently analyzed using Structural Equation Modeling (SEM) and multi-group analysis techniques. The research findings indicate that emotional exhaustion and cynicism are the most powerful predictors of turnover intention, whereas reduced personal accomplishment has no significant impact. The most significant finding is the selective moderating role of mindfulness: it acts as an effective protective factor, weakening the impact of emotional exhaustion and reduced accomplishment, yet it demonstrates no significant moderating role in the face of established cynicism. These findings carry important practical implications, suggesting that individual-level interventions such as mindfulness training are most effective when applied preventively; once burnout has transformed into entrenched cynicism, organizational-level solutions aimed at improving the work environment and rebuilding trust become imperative. The novelty of this research lies in shifting the analytical focus to internal psychological processes within the Vietnamese context and, more importantly, by identifying cynicism as a boundary condition for the effectiveness of mindfulness, the study adds a crucial nuance to the theory of personal resources, challenging the view of mindfulness as a universally effective solution.