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Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
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1- Parisa Saadat Behbahaninia *   , 2- Farideh Hasanzadeh |
| Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran,Iran |
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Abstract: (1563 Views) |
| Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit quality and as a result, it exposes auditing firms to legal responsibility and loss of credibility.The main objective of this paper is to survey the relationship between auditors’ wok stress and the audit quality with emphasis on abnormal audit fees , the initail audit and the conservatism. Logistic regression was used to test the hypotheses. The research sample consist of 123 listed firm in Tehran stock market from 2011 to 2017. Results indicate that there is a significant negative relationship between auditors’ work stress and audit quality and initail audit intensifies this negative relationship. Also results show that abnormal audit fees and conservatisn is not any effect on relationshop between auditors’ work stress and audit quality. |
Article number: 11 |
| Keywords: audit quality, auditors’ work stress, conservatism, abnormal audit fees and initial audit |
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Full-Text [PDF 1296 kb]
(598 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/03/31 | Accepted: 2020/11/14 | Published: 2021/12/21
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