Exploring the impact of internal CSR on auditor turnover intentions: The mediating and moderating roles of job satisfaction, organisational commitment, and job complexity

Abstract

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.