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The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness | ||
Iranian Journal of Accounting, Auditing and Finance | ||
دوره 4، شماره 1، بهار 2020، صفحه 99-112 اصل مقاله (1022.11 K) | ||
نوع مقاله: Auditing | ||
شناسه دیجیتال (DOI): 10.22067/ijaaf.2020.63059 | ||
نویسنده | ||
Zohreh Talebkhah ![]() | ||
Islamic Azad University, Faculty of Economics and Administrative Sciences | ||
چکیده | ||
The present study is concerned about the relationship between auditors' work stress with audit quality, internal control weakness, and the impact of being a primary auditor on the relationship between auditors' work stress and audit quality in listed companies on the Tehran Stock Exchange. The study's statistical sample involves 111 listed firms on the Tehran Stock Exchange from 2012 to 2018, and the Stata Software is used for data analysis. The findings argue thatauditors' stressful work environment is likely to deteriorate the quality of audit services. Moreover, we articulate that being the primary auditor plays a moderating role in the association between audit work stress and audit quality. Finally, the results show that job stress does not let auditors understand internal controls to identify material weaknesses and recommend efficient solutions. We expect this study to contribute to practical issues on auditors' work stress and provide some scientific evidence for improving the supervisory policies. We hope this study proposes a quantitative method to contribute to work stress decrease and the system for dealing with the stress reaction. | ||
کلیدواژهها | ||
Auditor's Stress؛ Auditor's Pressure؛ Audit Quality؛ Internal Control Weakness | ||
آمار تعداد مشاهده مقاله: 5 تعداد دریافت فایل اصل مقاله: 22 |