The Impact of Job Stress and Resilience of Auditors on Audit Quality

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Sarraf Maryam; SARRAF FATEMEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 261-267

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Information Journal Paper

Title

The Impact of Job Stress and Resilience of Auditors on Audit Quality

Author(s)

Sarraf Maryam | SARRAF FATEMEH | Issue Writer Certificate

Keywords

audit qualityQ1

job stress'Q1

job resilienceQ1

Abstract

The purpose of this study was to investigate the effect of job stress and resilience of auditors on audit quality among members of Iranian public accountants community. The purpose of this research is applied and in terms of descriptive-correlation method. Among the members of the Iranian official accountants community (N = 2400), 330 individuals were randomly selected. Data were collected using a standard questionnaire and analyzed by regression test The findings indicate that there is a negative and significant relationship between job stress and audit quality (P-Value = 0. 00 and R =-0. 26). And job resilience has a positive and significant relationship with audit quality(R = 0. 209, P-value = 0. 00). Therefore, in order to improve the quality of audit, use of psychometric assessment At the time of manpower recruitment, conducting periodic tests for members of the public accountants community and identifying individuals exposed to physical and psychological hazards, and providing appropriate treatment. periodic stress reduction training and improvement of job resilience, revision of members' salaries and benefits, and increased welfare and recreational services are essential.

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APA: Copy

Sarraf, Maryam, & SARRAF, FATEMEH. (2021). The Impact of Job Stress and Resilience of Auditors on Audit Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 261-267. SID. https://sid.ir/paper/402645/en

Vancouver: Copy

Sarraf Maryam, SARRAF FATEMEH. The Impact of Job Stress and Resilience of Auditors on Audit Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):261-267. Available from: https://sid.ir/paper/402645/en

IEEE: Copy

Maryam Sarraf, and FATEMEH SARRAF, “The Impact of Job Stress and Resilience of Auditors on Audit Quality,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 261–267, 2021, [Online]. Available: https://sid.ir/paper/402645/en

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