How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market
With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration in a...
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2016-12-01
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doaj-4ec3ba90d53d434295eb6f997c376d782020-11-24T20:44:20ZengElsevierChina Journal of Accounting Research1755-30912016-12-019430531910.1016/j.cjar.2016.09.001How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock marketHuanmin Yan0Shengwen Xie1School of Economics and Management, Nanchang University, ChinaCenter for Accounting Studies, Jiangxi University of Finance and Economics, ChinaWith reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3) the perception of work stress depends on auditors’ individual characteristics. Auditors from international audit firms and those in the role of partner respond more strongly to work stress than industry experts. Auditors tend to react more intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress and rationalize their allocation of audit resources to ensure high audit quality.http://www.sciencedirect.com/science/article/pii/S1755309116300235Auditors’ work stressAudit tenureIndividual characteristicsAudit quality |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Huanmin Yan Shengwen Xie |
spellingShingle |
Huanmin Yan Shengwen Xie How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market China Journal of Accounting Research Auditors’ work stress Audit tenure Individual characteristics Audit quality |
author_facet |
Huanmin Yan Shengwen Xie |
author_sort |
Huanmin Yan |
title |
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market |
title_short |
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market |
title_full |
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market |
title_fullStr |
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market |
title_full_unstemmed |
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market |
title_sort |
how does auditors’ work stress affect audit quality? empirical evidence from the chinese stock market |
publisher |
Elsevier |
series |
China Journal of Accounting Research |
issn |
1755-3091 |
publishDate |
2016-12-01 |
description |
With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3) the perception of work stress depends on auditors’ individual characteristics. Auditors from international audit firms and those in the role of partner respond more strongly to work stress than industry experts. Auditors tend to react more intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress and rationalize their allocation of audit resources to ensure high audit quality. |
topic |
Auditors’ work stress Audit tenure Individual characteristics Audit quality |
url |
http://www.sciencedirect.com/science/article/pii/S1755309116300235 |
work_keys_str_mv |
AT huanminyan howdoesauditorsworkstressaffectauditqualityempiricalevidencefromthechinesestockmarket AT shengwenxie howdoesauditorsworkstressaffectauditqualityempiricalevidencefromthechinesestockmarket |
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1716817612430639104 |