Effect of Ergonomic Hazards on Job Performance of Auditors in Nigeria

Abstract

This study examined ergonomic hazards which are associated with auditors’ job and the effects on performance of auditors. Primary data were collected from auditors of “Big Four” auditing firms in Nigeria via administration of questionnaire from 825 respondents. Descriptive and inferential statistical tools were used to analyse the primary data. The results of this study identified several hazards were associated with an auditor’s job. Top on the list of the hazards is headache, as opined by 56.9% of the respondents and 54.5% of the respondents reported inadequate sleep. It was re-vealed that neck pain (χ2 = 12.894; p < 0.05), wrist pain (χ2 = 9.138; p < 0.05) and inadequate sleep (χ2 = 8.276; p < 0.05) were most prevailing hazards linked with auditors job. It is also revealed that an insignificant relationship exists between ergonomic hazards and performance (χ2 = 4.763; p = 0.312).