The relationship between soft skills, stress and reduced audit quality practices

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2024-02-01 DOI:10.1108/raf-06-2023-0186
Antonio Samagaio, Paulo Morais Francisco, Teresa Felício
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Abstract

Purpose

This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).

Design/methodology/approach

This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.

Findings

The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors’ propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.

Originality/value

This study adds to previous research on auditors’ drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.

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软技能、压力和审计质量下降之间的关系
目的本研究旨在确定软技能作为审计质量驱动因素的影响,以及软技能在压力与审计师降低审计质量行为(RAQP)倾向之间的调节作用。研究结果研究结果表明,当审计师面临工作压力时,发生降低审计质量行为的倾向会增加,但当个人具备抗压能力和时间管理技能时,发生降低审计质量行为的倾向会降低。此外,研究结果表明,这两项软技能的调节作用可有效降低审计人员在审计中做出失常行为和判断的倾向。本研究补充了以往关于审计师提供审计质量的驱动因素的研究,提供了审计师特征作为审计质量关键输入的证据。研究结果强调了研究人员将软技能对审计质量与审计公司、客户或监管框架相关决定因素之间关系的调节作用纳入模型的重要性。
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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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