Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors

Document Type : Original Article

Authors
maryam amoei 1
Naghi Fazeli 2
khosrow faghani makrani 3
1 Phd Student Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
2 Assistant Professor Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
3 Associate Professor of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
Abstract
Abstract
A common source of stress that employees face in the workplace or organization is called job stressor factors. These stress factors include role of ambiguity, conflict and overload. However, paying attention to ethical culture and the existence of organizational structure is also a significant issue in a professional environment, and ethical culture can reduce the stress of auditors by improvement of the work environment. In addition, auditors often face with pressure of strict time budgets, a situation which approximately originates from quasi-tender conditions for audit contracts.
The present study, besides the emphasizing the role of traditional stressor factors in explanation of job risk of auditors, has pushed the factors of organizational culture and time budget pressure in the category of auditors' stress and of course strengthened and modified the traditional paradigm model of stress in the category of auditors.
In this regard, the view point of 318members of the Iranian Society of Certified Public Accountants during spring and summer of 1399 were used and the results showed that the theoretical stressors factors (role ambiguity, role conflict and role overload), weakening of moral culture and Time budget pressures cause to increase auditors stress.
In addition, weakening of ethical culture causes increase of pressure of time budget and besides weakening of oral culture and time budget pressure cause reduction of audit quality. In this way, the traditional model of the stress paradigm in the category of audit was modified and strengthened.

Stress Paradigm،Ethical Culture،Time Budget Pressure،Audit Quality ،Burnout
Keywords
Stress Paradigm
Ethical Culture
Time Budget Pressure
Audit Quality
Burnout
حاجیها، زهره و خدامرادی، الهه. ) 1395 (. نقش فرهنگ
اخلاقی در عملکرد حسابرسان. فصلنامه اخلاق در علوم و
فنّاوری، 11 ( 3 ،) 125-130 .
 صراف، مریم و صراف ، فاطمه، تاثیر استرس شغلی وتاب
آوری حسایرسان بر روی کیفیت حسابرسی. فصلنامه علمی
وپژوهشی دانش حسابداری وحسابرسی مدیریت ، سال 9 ،
شماره 33 بهار 1399
 عمادی ،سید اسداله ،حسینی ،سید حسین ، بررسی ارتباط
انعطاف پذیری رفتاری حسابرس و کیفیت حسابرسی در
چارچوب پارادایم استرس نقش . فصلنامه علمی وپژوهشی
دانش حسابداری وحسابرسی مدیریت ، سال 8، شماره 31
پاییز 1398
 خلیفهسلطانی، سیداحمد و براری، سمانه. ) 1394 (. بررسی
علل و پیامدهای استرس نقش حسابرس. حسابداری مالی،
28 ، 32 - 55 .
 رویایی، رمضانعلی؛ طالبنیا، قدرتاالله؛ حساس یگانه، یحیی
و جلیل، صابر. ) 1391 (. ادراک حسابرسان از رهبری مورد
اعتماد و فرهنگ اخلاق محور بر رفتارهای کاهنده کیفیت
حسابرسی. فصلنامه علوم مدیریت ایران، 7 ( 25 ،) 1 - 22 .
 فروغیراد، رسول و بزاززاده تربتی، حمیدرضا. ) 1398 (. تأثیر
استرس کاری حسابرسان بر کیفیت حسابرسی. دانش
حسابرسی، 74 ، 151 - 174 .
 مرادی، مهدی؛ رستمی، امین؛ اباذزی، زهره. ) 1395 .)
بررسی عوامل موثر بر اعمال رفتارهای ناکارآمد حسابرسان.
فصلنامه حسابداری مالی، 3 ( 59 ،) 43-64 .
 مرویان حسینی، زهرا و لاری دشت بیاض، محمود. ) 1394 .)
بررسی نقش فرسودگی شغلی در رابطه بین استرس و
عملکرد شغلی حسابرسا. فصلنامه حسابداری سلامت، 4 ( 1 ،)
57 - 80 .
 Alderman, C.W. and Deitrick, J.W. (1982). Auditors’ perceptions of time budget pressures and premature sign-offs: a replication and extension. Auditing: A Journal of Practice & Theory, 1 (2), 54-68.
دوره 12 / شماره پیاپی 45 / بهار 1402
تعمیم پارادایم استرس در مقوله کیفیت حسابرسی با الحاق متغیرهای فرهنگ اخلاقی و فشار بودجه زمانی / مریم عمویی و همکاران
181
 Arowoshegbe, A.O., Uniamikogbo, E. and Atu, G. (2017). Accounting Ethics and Audit Quality in Nigeria. Asian Journal of Economics, Business and Accounting, 4 (2), 1-15.
 Dougla, P.C., Davidson, R.A. and Schwartz, B.N. (2001). The effect of organizational culture and ethical orientation on accountants’ ethical judgments. Journal of Business Ethics, 34 (2), 101-121.
 Fernando, G.D., Abdel-Meguid, A.M. and Elder, R.J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting and Finance, 19(4), 363-381.
 Fisher, R. T. (2001). Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting, 13 (1), 143-170.
 Gajenddran, R and Harrison, D.A. (2007). The good, the bad, and the unkonwn about Telecommuniting, Meta Analysis of Psychological Meditors and Individual Consequences. journal of Applied psycology, 92(6), 1524-1541.
 Gundry, C.L. (2014). Dysfunctional behavior in modern audit environment: the effect of time budget pressure and auditors' personality type on reduced audit quality practices. Bachelor of Comerence Dissettation, University of Otago, Dunedin.
 Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. European Accounting Review, 10 (4), 787-802
 Jenkins, J.; Deis, D.; Bedard, J.; and M. Curtis (2008). Accounting Firm Culture and Governance: A Research Synthesis. Behavioral Research in Accounting, 20 (1), 45-74.
 Jenkins, J.G., Deis, D.R., Bedard, J.C. and Curtis, M.B. (2008). Accounting firm culture and governance: a research synthesis. Behavioral Research in Accounting, 20 (1), 45-74.
 Johari, R.J., Ridzoan, N.S. and Zarefar, A. (2019). The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance. International Journal of Financial Research, 10 (3), 88-106.
 Jones, A. I., Guthrie, C. P. and Iyer, V.M. (2012). Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged. Accounting Behavioral Research, 15 (1), 53-84.
 Koonmee, K. and Virakul, B. (2007). Ethics, quality of work life, and employee job-related outcomes: A survey of hr and marketing managers in Thai businesses. Berlin: ISQOLS.
 McNair, C.J. (1991). Proper compromises: the management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16 (7), 635-653.
 Montgomery, D. C., Blodgett, J. G. and Barnes, J.H. (1996). A Model of Financial Securities Salespersons’ Job Stress. The Journal of Services Marketing, 10 (3), 21-38.
 Pierce, B. and Sweeney, B. (2004). Cost-quality conflict in audit firms: an empirical investigation. European Accounting Review, 13 (1), 415-441.
 Power, M. (2003). Auditing and the production of legitimacy. Accounting Organizations and Society, 28 (4), 379-394.
 Rockness, H. & Rockness, J. (2005). Legislated ethics: From Enron to Sarbanes-oxley, the impact on corporate America. Journal of Business Ethics, 5, 31-54.
 Securities and Exchange Commission. SEC News Digest 2013–215. (2013). Available online athttps://www.sec.gov/news/digest/2013/dig110713.htm.
 Singhapakdi, A. and Vitell, S J. (2007). Institutionalization of ethics and its consequences: a survey of marketing professionals. Journal of the Academy of Marketing Science, 35(2), 284-294.
 Smith, K.J. and Emerson, D.J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, 37, 1-14.
 Svanberg, J. and Ohman, P. (2013). Auditors’ time pressure: Does ethical culture support audit quality?. Managerial Auditing Journal, 28(7), 572-591.
 Sweeney, B. and Pierce, B. (2006). Good hours, bad hours and auditors’ defense mechanisms in audit firms. Accounting, Auditing & Accountability Journal, 19 (6), 858-892.
 Weaver, G., Trevino, L. and Cochran, P. (1999). Corporate Ethics Practices in the Mid- 1990’s: An Empirical Study of the Fortune 1000. Journal of Business Ethics, 18(3), 283-294.
 Weaver, G.; Trevino, L.; and P. Cochran (1999). Corporate Ethics Practices in the Mid- 1990’s: An Empirical Study of the Fortune 1000. Journal of Business Ethics, 18(3), 283-294.
 Yan, H. and Xie, S. (2016). How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9 (4), 305-319.