{"id":{"repo_id":"edithcowan","oai_identifier":"oai:ro.ecu.edu.au:theses-1404"},"canonical_url":"https://search.dev.ndltd.org/etd/edithcowan/oai:ro.ecu.edu.au:theses-1404","repository":{"repo_id":"edithcowan","name":"Edith Cowan University","base_url":"https://ro.ecu.edu.au/do/oai/"},"display":{"title":"Auditor Stress: Antecedents and Relationships to Audit Quality","abstract":"Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined RAQP from a stress model perspective. In addition, research in RAQP is relatively scarce in emerging and newly industrialised countries, and most of the relevant literature is derived from developed countries. This study, therefore, addresses this void by investigating how job stress and stressors in the auditors’ workplace affect RAQP, thus enhancing the explanatory power of stressors on outcome variables. The premise for this investigation is that the auditing workplace has been acknowledged as a high stress environment and studies in job stress provide support for negative consequences on auditors’ job outcomes. This study examined the impact of eight stressors (workload, budget attainability, budget emphasis, role ambiguity, role conflict, type A behaviour pattern, considerate and structure leadership) along with job stress, on outcome variables (job performance and RAQP). The stressors were chosen based on the previous studies in RAQP and stress in the accounting environment. The RAQP examined in this study were premature sign-off, reduction of standards of work below levels considered reasonable, failure to research an accounting principle, superficial review of documents and acceptance of weak client explanations. This study assesses the extent to which job stress and job performance are associated with key stressors and RAQP among auditors in Malaysia.","abstract_html":"Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined RAQP from a stress model perspective. In addition, research in RAQP is relatively scarce in emerging and newly industrialised countries, and most of the relevant literature is derived from developed countries. This study, therefore, addresses this void by investigating how job stress and stressors in the auditors’ workplace affect RAQP, thus enhancing the explanatory power of stressors on outcome variables. The premise for this investigation is that the auditing workplace has been acknowledged as a high stress environment and studies in job stress provide support for negative consequences on auditors’ job outcomes. This study examined the impact of eight stressors (workload, budget attainability, budget emphasis, role ambiguity, role conflict, type A behaviour pattern, considerate and structure leadership) along with job stress, on outcome variables (job performance and RAQP). The stressors were chosen based on the previous studies in RAQP and stress in the accounting environment. The RAQP examined in this study were premature sign-off, reduction of standards of work below levels considered reasonable, failure to research an accounting principle, superficial review of documents and acceptance of weak client explanations. This study assesses the extent to which job stress and job performance are associated with key stressors and RAQP among auditors in Malaysia.","abstract_has_math":false,"creators":["Mohd Nor, Mohd Nazli"],"institution":"Edith Cowan University, Research Online, Perth, Western Australia","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2011,"date_issued":"2011-01-01T08:00:00Z","date_published":"2011-01-01T08:00:00Z","updated_at":"2026-07-27T19:22:24Z","subjects":["Job stress","Job performance","Auditing","performance standards","Malaysia","Accounting"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://ro.ecu.edu.au/theses/403","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Mohd Nor, Mohd Nazli"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2011-01-01T08:00:00Z"]},{"key":"dc:publisher","label":"Institution","values":["Edith Cowan University, Research Online, Perth, Western Australia"]},{"key":"dc:type","label":"Dc Type","values":["thesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Job stress","Job performance","Auditing","performance standards","Malaysia","Accounting"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://ro.ecu.edu.au/theses/403","https://ro.ecu.edu.au/context/theses/article/1404/viewcontent/Auditor_Stress__Antecedents_and_Relationships_to_Audit_Quality_Redacted.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined RAQP from a stress model perspective. In addition, research in RAQP is relatively scarce in emerging and newly industrialised countries, and most of the relevant literature is derived from developed countries. This study, therefore, addresses this void by investigating how job stress and stressors in the auditors’ workplace affect RAQP, thus enhancing the explanatory power of stressors on outcome variables. The premise for this investigation is that the auditing workplace has been acknowledged as a high stress environment and studies in job stress provide support for negative consequences on auditors’ job outcomes. This study examined the impact of eight stressors (workload, budget attainability, budget emphasis, role ambiguity, role conflict, type A behaviour pattern, considerate and structure leadership) along with job stress, on outcome variables (job performance and RAQP). The stressors were chosen based on the previous studies in RAQP and stress in the accounting environment. The RAQP examined in this study were premature sign-off, reduction of standards of work below levels considered reasonable, failure to research an accounting principle, superficial review of documents and acceptance of weak client explanations. This study assesses the extent to which job stress and job performance are associated with key stressors and RAQP among auditors in Malaysia."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:source","label":"Dc Source","values":["Theses: Doctorates and Masters"]},{"key":"dc:title","label":"Title","values":["Auditor Stress: Antecedents and Relationships to Audit Quality"]}]}],"canonical_facts":{"dc:creator":["Mohd Nor, Mohd Nazli"],"dc:date":["2011-01-01T08:00:00Z"],"dc:description":["Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined RAQP from a stress model perspective. In addition, research in RAQP is relatively scarce in emerging and newly industrialised countries, and most of the relevant literature is derived from developed countries. This study, therefore, addresses this void by investigating how job stress and stressors in the auditors’ workplace affect RAQP, thus enhancing the explanatory power of stressors on outcome variables. The premise for this investigation is that the auditing workplace has been acknowledged as a high stress environment and studies in job stress provide support for negative consequences on auditors’ job outcomes. This study examined the impact of eight stressors (workload, budget attainability, budget emphasis, role ambiguity, role conflict, type A behaviour pattern, considerate and structure leadership) along with job stress, on outcome variables (job performance and RAQP). The stressors were chosen based on the previous studies in RAQP and stress in the accounting environment. The RAQP examined in this study were premature sign-off, reduction of standards of work below levels considered reasonable, failure to research an accounting principle, superficial review of documents and acceptance of weak client explanations. This study assesses the extent to which job stress and job performance are associated with key stressors and RAQP among auditors in Malaysia."],"dc:format":["application/pdf"],"dc:identifier":["https://ro.ecu.edu.au/theses/403","https://ro.ecu.edu.au/context/theses/article/1404/viewcontent/Auditor_Stress__Antecedents_and_Relationships_to_Audit_Quality_Redacted.pdf"],"dc:publisher":["Edith Cowan University, Research Online, Perth, Western Australia"],"dc:source":["Theses: Doctorates and Masters"],"dc:subject":["Job stress","Job performance","Auditing","performance standards","Malaysia","Accounting"],"dc:title":["Auditor Stress: Antecedents and Relationships to Audit Quality"],"dc:type":["thesis"]},"updated_at":"2026-07-27T19:22:24Z"}