التفاصيل البيبلوغرافية
| العنوان: |
The relationship between soft skills, stress and reduced audit quality practices. |
| المؤلفون: |
Samagaio, Antonio, Morais Francisco, Paulo, Felício, Teresa |
| المصدر: |
Review of Accounting & Finance; 2024, Vol. 23 Issue 3, p353-374, 22p |
| مصطلحات موضوعية: |
SOFT skills, AUDITING, EMOTIONAL intelligence, JOB stress, TIME management, AUDITORS |
| مستخلص: |
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. [ABSTRACT FROM AUTHOR] |
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