Predicting turnover intention among auditors: Is WIPL a mediator?

The purpose of this study was to investigate the effects of the four dimensions of organisational justice and competitive psychological climate on work interference with personal life (WIPL) and subsequently, the effect of WIPL on turnover intention. Specifically, the mediating role of WIPL was also investigated. Data were collected from 383 auditors in audit firms in Malaysia. Partial least squares structural equation modeling (PLS-SEM) was used to analyse the research model. Results revealed that distributive justice and interpersonal justice were negatively related to WIPL, while competitive psychological climate was positively related to WIPL. Additionally, WIPL was found to be positively related to turnover intention. Distributive justice, interpersonal justice, and competitive psychological climate were also found to have indirect effects on turnover intention through WIPL. This study has specifically further contributed to theoretical knowledge by uncovering the mediating role of WIPL based on the conservation of resources (COR) theory.