Ego Depletion and Auditors' Busy Season

This study examines the impact of busy season on auditors through ego depletion theory. Ego depletion theory posits that using self-control depletes a cognitive resource and decreases the ability to exercise self-control on subsequent tasks, which can decrease judgment and decision-making (JDM) quality. Using a within-subjects quasi-experiment, I compare selfcontrol resources at the onset of days within and outside of busy season to determine whether auditors experience a between-day accumulation of depletion. I predict and find that auditors experience an accumulation of ego depletion, and therefore begin workdays within busy season in a depleted state. Starting a workday in a depleted state can exacerbate within-day depletion, as studied in prior research. This research contributes a theoretical mechanism linking busy season to auditors' JDM quality and expands ego depletion theory by predicting and finding initial evidence of an accumulation effect, a more severe form of depletion than studied in prior literature