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| Hauptverfasser: | , , , |
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| Format: | Recurso digital |
| Sprache: | Altenglisch |
| Veröffentlicht: |
Zenodo
2025
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| Schlagworte: | |
| Online-Zugang: | https://doi.org/10.5281/zenodo.17249269 |
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Inhaltsangabe:
- <p>Purpose – The relation of role conflict, work-family conflict, time pressure, auditor turnover intention, to reduced audit quality behaviors were the intended outcomes of this research.<br>Design/methodology/approach – The study was carried out using a quantitative technique. Primary data was obtained from auditors in Jakarta, Indonesia, who had worked for accounting companies for at least three years. The questionnaires were sent to these individuals. The study uses 267 participants as a sample and employs structural equation modelling (SEM) in AMOS Software for hypothesis testing.<br>Findings - In this study, we found that all four of these behavioral characteristics had a substantial impact on the likelihood that audit quality would suffer. The research contributes to literature by emphasizing internal organizational stressors and their psychological implications on auditor performance.<br>Originality/Value – The main difference between this research and previous research lies in theoretical basis, where in most previous audit quality research used agency theory or signaling theory, while in this research uses motivation theory and its several derivative theories.</p>