The Effect of Auditing Team Work Related Stress on Audit Quality

Agoglia, C. P., Brazel, J. F., Hatfield, R. C., & Jackson, S. B. (2010). How do audit workpaper reviewers cope with the conflicting pressures of detecting misstatements and balancing client workloads?. Auditing: A Journal of Practice & Theory, 29(2), 27-43.
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in Saudi Arabia. open Journal of Accounting, 10(4), 125-140.
Alzoubi, E. S. S. (2018). Audit quality, debt financing, and earnings management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69-84.
American Institute of Stress, (2023),”Stress In America 2022”, available on line at: https://www.stress.org/daily-life, accessed 9/10/2023.
Asnawi, M. (2022). The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress. Accounting, 8(3), 315-322.
Balleisen, E. J. (2017). Fraud: An American history from barnum to madoff. Princeton University Press.U.S.A
Behn, B. K., Choi, J. H., & Kang, T. (2008). Audit quality and properties of analyst earnings forecasts. The Accounting Review, 83(2), 327-349.
Béjean, S., & Sultan-Taïeb, H. (2005). Modeling the economic burden of diseases imputable to stress at work. The European journal of health economics, 6, 16-23.
Berglund, N. R., Eshleman, J. D., & Guo, P. (2018). Auditor size and going concern reporting. Auditing: A Journal of Practice & Theory, 37(2), 1-25.
Bhui, K., Dinos, S., Galant-Miecznikowska, M., De Jongh, B., & Stansfeld, S. (2016). Perceptions of work stress causes and effective interventions in employees working in public, private and non-governmental organisations: a qualitative study. BJPsych bulletin, 40(6), 318-325.
Bills, K. L., Cunningham, L. M., & Myers, L. A. (2016). Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review, 91(3), 767-792.
Bollen, K. A. (2014). Structural equations with latent variables. John Wiley & Sons.
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management & Governance, 21(2), 331-350.
Brown, T. A. (2015). Confirmatory factor analysis for applied research. Guilford publications.
Calocha, R., & Herwiyanti, E. (2020). Factors that affect audit quality. Journal of contemporary accounting, 2(1), 35-48.
Campbell, M. C., Sheridan, J. B., & Campbell, K. Q. (1988). How do Accountants Cope With Stress?. Woman CPA, 50(3), 3-7.
Chang, C. J., Luo, Y., & Zhou, L. (2017). Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms. Review of Accounting and Finance, 16(4), 478-496.
Chen, F. F. (2007). Sensitivity of goodness of fit indexes to lack of measurement invariance. Structural equation modeling: a multidisciplinary journal, 14(3), 464-504.
Chong, V. K., Monroe, G. S., & Soutar, G. N. (2004). The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance. Asian Review of Accounting, 12(1), 64-78.
Coates, J. C., & Srinivasan, S. (2014). SOX after ten years: A multidisciplinary review. Accounting Horizons, 28(3), 627-671.
Davis, K., & Newstrom, J. W. (1993). Organizational behavior: Human behavior at work. McGraw-Hill.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of accounting and economics, 58(2-3), 275-326.
Doerwald, F., Scheibe, S., Zacher, H., & Van Yperen, N. W. (2016). Emotional competencies across adulthood: State of knowledge and implications for the work context. Work, Aging and Retirement, 2(2), 159-216.
Durakovi?, B., & Halilovic, M. (2023). Industry 4.0: The New Quality Management Paradigm in Era of Industrial Internet of Things. JOIV: International Journal on Informatics Visualization, 7(2), 580-587.
Ekayanti, N. P. A., Ramantha, I. W., Budiartha, I. K., & Widanaputra, A. A. G. P. (2020). The Effect of Competence, Auditor Experience, Accountability, and Time Budget Pressure on Audit Quality at the Public Accounting Firm in Bali Province. International Journal of Management and Commerce Innovations, 8(1), 230-235.
Fadila, E., Ramadhyani, Y., Saputri, Y., & Manurung, H. (2023). The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 679-686.
Fink, G. (2010). Stress: Definition and history. Stress science: neuroendocrinology, 3(9), 3-14.
Fisher, R. T. (2001). Role stress, the type A behavior pattern, and external auditor job satisfaction and performance. Behavioral research in accounting, 13(1), 143-170.
Francis, M., Fisher, R., & Song, M. (2021). Conceptions of quality as family resemblances. International Journal of Quality and Service Sciences, 13(2), 282-299.
Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169-193.
Gerald F. Smith, (1993),”The meaning of quality”, Total quality management”, Vol. 4(3), pp: 235-244
Goodwin, J., & Wu, D. (2016). What is the relationship between audit partner busyness and audit quality?. Contemporary Accounting Research, 33(1), 341-377.
Gray, K. R., Frieder, L., & Clark, G. W. (2005). Corporate Scandals: The many faces of greed, St. Paul, Minn.: Paragon House.,Google scholar
Griffin, R. W., & Moorhead, G. (2014). Organizational Behavior: Managing People and Organizations (11th ed.). Cengage Learning.
Gul, F. A., Ma, S. M., & Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research, 16(1), 83-105.
Habib, A., Bhuiyan, M. B. U., & Sun, X. (2019). Audit partner busyness and cost of equity capital. International Journal of Auditing, 23(1), 57-72.
Hai, P. T. (2016). The research of factors affecting the quality of audit activities: Empirical evidence in Vietnam. International Journal of Business and Management, 11(3), 83-94.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin, U. (2019). Determinants of audit quality: An Empirical insight from Indonesia. International Journal of Scientific and Technology Research, 8(7), 570-578.
Hassani, M. N., & Nazari, M. (2019). Investigating the Relationship between Auditors’ Job Stress and Audit Quality in the Companies Accepted to Tehran Stock Exchange. specialty journal of accounting and economics, 5(1-2019), 19-27.
Hassard, J., Teoh, K. R., Visockaite, G., Dewe, P., & Cox, T. (2018). The cost of work-related stress to society: A systematic review. Journal of occupational health psychology, 23(1), 1, pp 1-17.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43, 115-135.
Hertel, G., Rauschenbach, C., Thielgen, M. M., & Krumm, S. (2015). Are older workers more active copers? Longitudinal effects of age?contingent coping on strain at work. Journal of Organizational Behavior, 36(4), 514-537.
Hollow, M. (2015). Rogue Banking: a history of financial fraud in interwar Britain. Basingstoke: Palgrave Macmillan, U.S.A.
Hosseinniakani, S. M., Inacio, H., & Mota, R. (2014). A review on audit quality factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(2), 243-254.
Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
International Auditing and Assurance Standards Board. (2014). A framework for audit quality: Key elements that create an environment for audit quality. Retrieved from https://www.iaasb.org/system/files/publications/files/A-Framework-for-Audit-Quality-Key-Elements-that-Create-an-Environment-for-Audit-Quality-2.pdf, [accessed on 17/9/2023]
Janie, C. C., Yan, L., & Linying, Z. (2017). Audit deficiency and auditor workload: Evidence from PCAOB trien nially inspected firms. Review of Accounting and Finance, 16(4), 478–496
JI, S. H., & YOON, K. C. (2020). The effects of widening daily stock price limits on the relevance between audit quality and stock return. Journal of Asian Finance, Economics and Business, 7(4), 107-119.
Jones, M. (2011). Creative accounting, fraud, and international accounting scandals. John Wiley & Sons, U.S.A.
Jordanian Association of Certified Public Accountants,(2024), available on line at https://jacpa.org.jo/Portals/0/a1_1.pdf, accessed on 21/8/2024
Kahn, R. L., & Byosiere, P. (1992).Stress in organizations, In M.D. Dunnette, & L.M. Hough (Eds.), Handbook of industrial and organizational psychology (2ed., Vol. 3, pp. 571–650). Palo Alto, CA: Consulting Psychologists Press.
Kamil, I., Ariani, M., & Irawan, I. A. (2023). THE INFLUENCE OF COMPETENCY, AUDITOR ETHICS, AND INDEPEND-ENCE ON AUDIT QUALITY. Moestopo International Review on Social, Humanities, and Sciences, 3(1), 44-55.
Kizil, C., & Ka?ba??, B. (2018). Accounting scandals and eye-catching frauds: USA-Japan comparison by considering the role of auditing. Journal of Asian Research, 2(3), 123-138
Kline, R. B. (2005). Principles and practice of structural equation modeling, (2nd ed.). New York, NY: Guilford Press.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A journal of practice & theory, 32(Supplement 1), 385-421.
Lawrence, A., Minutti-Meza, M., & Zhang, P. (2011). Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics?. The accounting review, 86(1), 259-286.
Lu, L., Kao, S. F., Siu, O. L., & Lu, C. Q. (2010). Work stressors, Chinese coping strategies, and job performance in Greater China. International Journal of Psychology, 45(4), 294-302.
Lubis, A., Torong, Z. B., & Muda, I. (2016). The Urgency of Implementing Balanced scorecard System on Local Government in North Sumatra-Indonesia. International Journal of Applied Business and Economic Research, 14(11), 7575-7590
Malihi, S. A., Mahdavikhou, M., & Khotanlou, M. (2012). An investigation into the relationship between audit committee and audit quality. Australian Journal of Basic and Applied Sciences, 6(10), 409-416.
Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research (JABR), 21(1), 23-36.
Masood, A., & Afzal, M. (2016). Determinants of audit quality in Pakistan. Journal of Quality and Technology Management, 13(II), 25-49.
Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi Dan Auditing Indonesia, 23(2),117-128.
Montgomery, D. C.(2019). Introduction to Statistical Quality Control, 8th edition, John Wiley & Sons, Available online at https://media.wiley.com/product_data/excerpt/94/11197230/1119723094-1.pdf, accessed on 9/8/2023
Moroney, R., & Carey, P. (2011). Industry-versus task-based experience and auditor performance. Auditing: A journal of practice & theory, 30(2), 1-18.
Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2020). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19. In Journal of International Conference Proceedings (Vol. 3, No. 4, pp. 67-76).
Nanda, V. (2005). Quality management system handbook for product development companies. CRC press press, p1, U.S.A,.
Narban, J. S., Narban, B. P., & Singh, J. (2016). A conceptual study on occupational stress (job stress/work stress) and its impacts. International Journal of Advance Research and Innovative Ideas in Education IJARIIE, 2(1), 47-56.
Nwanyanwu, L. A. (2017). Audit quality practices and financial reporting in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2), 145-155.
Ocak, M. (2018). The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey. Cogent Business & Management, 5(1), 1517588.
Paton, D., & Flin, R. (1999). Disaster stress: an emergency management perspective. Disaster Prevention and Management: An International Journal, 8(4), 261-267.
Pcaob. (2017). Auditing standards, available on line at https://pcaobus.org/oversight/standards/auditing-standards, accessed on 6/9/2024
Picard, C. F., Durocher, S., & Gendron, Y. (2014). From meticulous professionals to superheroes of the business world: A historical portrait of a cultural change in the field of accountancy. Accounting, Auditing & Accountability Journal, 27(1), 73-118.
Picheng Lee, P., & Kleinman, G. (2003). Statistical choices and apparent work outcomes in auditing. Journal of Managerial Psychology, 18(2), 105-125.
Pietsch, C. P., & Messier Jr, W. F. (2017). The effects of time pressure on belief revision in accounting: A review of relevant literature within a pressure-arousal-effort-performance framework. Behavioral Research in Accounting, 29(2), 51-71.
Popescu, M., Mandru, L., & Gogoncea, E. (2017). Quality Management and ISO 9001 Requirements: Theory and Applications. Shaker Verlag. Germany, available online at https://www.researchgate.net/publication/322721352_QUALITY_MANAGEMENT_AND_ISO_9001_REQUIREMENTS_THEORY_AND_APPLICATIONS, accessed on 7/3/2024
Power, M. K. (2003). Auditing and the production of legitimacy. Accounting, organizations and society, 28(4), 379-394.
Prabowo, D. D. B., & Suhartini, D. (2021). The effect of Independence and integrity on audit quality: Is there a moderating role for E-Audit. Journal of economics, business, and accountancy Ventura, 23, 305-319.
Pradana, A., & Salehudin, I. (2013). Role work overload toward intention among newly hired public accountants, Munich Personal RePEc Archive, available on line at https://mpra.ub.uni-muenchen.de/54342/1/MPRA_paper_54342.pdf, accessed on 21/8/2023.
Rauschenbach, C., & Hertel, G. (2011). Age differences in strain and emotional reactivity to stressors in professional careers. Stress and Health, 27(2), e48-e60.
Rauschenbach, C., Krumm, S., Thielgen, M. and Hertel, G. (2013), "Age and work-related stress: a review and meta-analysis", Journal of Managerial Psychology, Vol. 28 No. 7/8, pp. 781-804.
Rezaei, F., & Shabani, S. (2014). The effect of audit firm size and age on the quality of audit work. European Online Journal of Natural and Social Sciences, 3(1), pp-56-64.
Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254.
Salehi Dashti, M. (2020). Investigating the Effects of Work and Social Stress Factors on Job Performance of Auditors. Journal of Health Accounting, 9(1), 41-60.
Sharma, S., Mukherjee, S., Kumar, A., & Dillon, W. R. (2005). A simulation study to investigate the use of cutoff values for assessing model fit in covariance structure models. Journal of business research, 58(7), 935-943.
Sheraz, A., Wajid, M., Sajid, M., Qureshi, W. H., & Rizwan, M. (2014). Antecedents of Job Stress and its impact on employee’s Job Satisfaction and Turnover Intentions. International Journal of Learning & Development, 4(2), 204-226.
Sitorus, T., Hendratono, T., & Fransisca, N. (2020). The factors affecting audit quality. Journal of Economics, Business, & Accountancy Ventura, 23(2), 243-253.
Skeel, D. (2005). Icarus in the boardroom: The fundamental flaws in corporate America and where they came from. Oxford University Press.
Smith, K. J., Emerson, D. J., & Boster, C. R. (2018). An examination of reduced audit quality practices within the beyond the role stress model. Managerial Auditing Journal, 33(8/9), 736-759.
Sonnentag, S., & Frese, M.(2012). Stress in organizations. Comprehensive handbook of psychology, 12, 453-491. Available on line at https://www.researchgate.net/publication/290993436,DOI: 10.1002/9781118133880.hop212021, accessed on 6/10/2023
Sulaiman, N. A. (2018). Attributes and Drivers of Audit Quality: The Perceptions of Quality Inspectors in the UK. Asian Journal of Accounting & Governance, 10, 23-36.
Sulanjaku, M., & Shingjergji, A. (2015). An overview of factors affecting auditing quality in Albania. Academic Journal of Interdisciplinary Studies, 4(3), 223-228.
Sweeney, B., & McGarry, C. (2011). Commercial and professional audit goals: Inculcation of audit seniors. International Journal of Auditing, 15(3), 316-332.
Syam, M., Ghozali, I., Adam, A., & Merawati, E. (2021). The antecedents of audit quality: The input-process-output factors. Accounting, 7(6), 1275-1286.
Talebkhah, Z. (2020). The relationship between auditors stress with audit quality and internal control weakness. Iranian Journal of Accounting, Auditing and Finance, 4(1), 99-112.
The business research company.(2024). Latest Global Market Insights, available on line at https://blog.tbrc.info/2024/05/accounting-and-auditing-market-report/, accessed on 6/9/2024.
ULEWICZ, R. (2022).Solving Critical Quality Problems by Detecting and Eliminating their Root Causes–Case-Study from The Automotive Industry. Materials Research Proceedings, 24,99 181-188
Viera, Y., Zakaria, A., & Sumiati, A. (2021, December). The Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance. In Journal of International Conference Proceedings (Vol. 4, No. 3, pp. 69-80).
Wang, X., Wang, Y., Yu, L., Zhao, Y., & Zhang, Z. (2015). Engagement audit partner experience and audit quality. China Journal of Accounting Studies, 3(3), 230-253.
Wardayati, S. M., Miqdad, M., Efendi, H. I., & Arisandy, F. N. (2019). Performance improvement through internal control, experience and individual rank. Journal of Contemporary Accounting, 107-119.
Wooll M.(2022). Stress or stressor? Learn the difference to unlock growth available on line at: https://www.betterup.com/blog/stress-vs-stressors, accessed on 9/10/2023.
Xiao, T., Geng, C., & Yuan, C. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109-127.
Yan, H., & Xie, S. (2016). How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305-319.
Zadegan, V. I., & Aqa'i, M. A. (2018). Investigating the impact of auditors’ work stress on audit report quality in companies acquired in Tehran stock exchange. Journal of Educational and Management Studies, 8(2), 31-40.
Zahmatkesh, S., & Rezazadeh, J. (2017). The effect of auditor features on audit quality. Tékhne, 15(2), 79-87

Dorgham, T., & Jordan, A. –. (2024). The Effect of Auditing Team Work Related Stress on Audit Quality. International Journal of Academic Research in Business and Social Sciences, 14(9), 1663–1682.

Copyright: © 2024 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode