The effect of work pressure on audit quality within a Big-4 accounting firm. A view of young professionals
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2020-08-18
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en
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Abstract
Recent incidents created a negative image of accountants and indicated a structural quality problem within the accountancy sector. Therefore, many rules and regulations are created to increase the quality again. This increased regulation can have unintended consequences, such as increased regulation pressure, especially for young professionals who are still in training to become a CPA.
The objective of this study is to investigate the effect of work pressure and regulation pressure on audit quality and the JD-CS model contains the theoretical foundation to analyze this relationship. Few studies have investigated this relationship in the accountancy sector. Also, these studies did not focus on the mediating role of decision latitude and social support. Audit quality is measured by using the questionnaire of Brown et al., (2016), which is based on the PCAOB framework. This study does not focus on the main effects, but instead focuses on the mediating role of decision latitude and social support in the described relationship. The corresponding hypotheses are tested by performing a multiple regression analysis with interaction effects. The results do not confirm the mediating role of decision latitude and social support, but only show the significant negative main effect of psychological demands on audit quality.
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Faculteit der Managementwetenschappen