An Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm

Document Type : Original Article

Authors
Seyyed Asadollah Emadi 1
Seyyed Hossein Hosseini 2
1 Master of Accounting Department, Karaj Branch, Islamic Azad University, Alborz, Iran
2 Assistant Professor of Accounting Department, Karaj Branch, Islamic Azad University, Alborz, Iran (Corresponding Author)
Abstract
This study examines relationship between auditors’ behavioral flexibility and audit quality within the context of role stress paradigm as a mediator within the audit profession. Theoretical basis of this study is so important, because it studies the probable influence of the auditors' behavior on stressors, stress stimuli and job erosion, and their impact on reducing audit quality. Research method is based on questionnaires written by Smith & Emerson's (2017) study, and to hypothesis analysis we use Smart-Pls and to attain assurance of reliability CR coefficient has been calculated. Using a sample of 378 auditors, path analysis indicates acceptance of research hypotheses and meaningfulness of these assumptions. These results present a troubling dilemma for the auditing profession. Also, findings of the research show that a higher level of audit flexibility is associated with high levels of reported audit quality. In addition, the results of the study showed that both the factors of Burnout and Stress are effective in audit quality.
  
Keywords
Auditor's behavioral resilience
Audit quality
Stress arousal burnout
Role stress paradigm
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