arbiter
JournalsAccount

Managing Busy Season Fatigue: The Power of Microbreaks and Supervisory Support

Devon Jefferson et al.

Current Issues in Auditing2025https://doi.org/10.2308/ciia-2025-002article
AJG 2ABDC B
Weight
0.50

Abstract

SUMMARY This paper summarizes a three-part study by Jefferson, Andiola, and Hurley (2025) that examines two practical strategies (microbreaks and supervisory support) to reduce auditors’ fatigue and improve audit quality during busy season. First, a field study provides evidence that public accountants take fewer microbreaks during busy season, when fatigue is significantly greater and they need them the most. However, the authors find that those who do engage in more frequent microbreaks or receive higher levels of supervisory support can mitigate their daily busy season fatigue, and pairing microbreaks with support reduces fatigue the most. Second, a follow-up experiment provides evidence that even just a one-minute microbreak reduces fatigue enough to noticeably improve auditors’ error detection. Third, interviews with firm senior leaders provide perspectives on implementing such strategies. Collectively, the study’s results suggest that practical solutions exist to combat the effects of mental fatigue on audit quality during busy season. Data Availability: Contact the second author. JEL Classifications: M40; M41; M42; J24; J28.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.2308/ciia-2025-002

Or copy a formatted citation

@article{devon2025,
  title        = {{Managing Busy Season Fatigue: The Power of Microbreaks and Supervisory Support}},
  author       = {Devon Jefferson et al.},
  journal      = {Current Issues in Auditing},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/ciia-2025-002},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Managing Busy Season Fatigue: The Power of Microbreaks and Supervisory Support

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.