Audit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Audit

Abuaddous, Murad; Hanefah, Mustafa Mohd; Laili, Nur Hidayah

doi:10.5539/ijef.v7n8p53

Cited by 4 publications

(3 citation statements)

References 59 publications

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“…This indicated that RC among academics engendered high levels of WT. Given that earlier studies by Tastan (2016) and Abuaddous et al (2015) found RC to have a positive impact on WT, it was not surprising that this study found RC to have a significant impact on WT.…”

Section: Regression Analysissupporting

confidence: 45%

Job stressors, work tension and job satisfaction of academics at a university in South Africa

Luzipho

Joubert²,

Dhurup³

2023

SA j. hum. resour. manag.

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Orientation: Stress in the workplace is a common phenomenon that is classified in different ways and which also impacts academics. Previous research highlighted that job stressors in the workplace have been considered an important contributor towards low levels of job satisfaction (JS) for academics. This perspective aids the study of the influence of job stress on JS.Research purpose: The aim of this research was to establish the influence of role conflict (RC), role ambiguity (RA), role overload (RO) and time pressure (TP) on work tension (WT) and the influence of WT on JS among academics at a university of technology.Motivation for the study: The impact of the coronavirus disease 2019 (COVID-19) pandemic and the reduction of government and associated agency funding changed the scenario of academic life from being considered idyllic, autonomous and well protected. Congruent to these constraints, changes in the diversity of students and advances in technology, blended learning and the introduction of learning platforms created further challenges in the way students learn and how modules were offered.Research approach/design and method: The researchers used a postpositivist quantitative paradigm with a convenience sample (n = 250) of academics in a university of technology in Gauteng. A structured questionnaire encompassing the study constructs was used.Main findings: Results showed positive associations between RC, RA, RO and TP on WT. Further, WT and JS showed negative yet significant predictive relationships with JS.Practical/managerial implication: It is pivotal for universities to understand the effects of job stressors on job satisfaction to improve the working conditions for academics.Contribution/value-add: This research provides findings to the present body of knowledge among academics on the influence of job stressors on WT and WT on JS at HEIs. Research on job stress and JS has been of interest in many HEIs. The research makes a valuable contribution to the university management, especially the human resource division, on the effect of levels of job stressors (RC, RA, RO and TP) on WT among academics.

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Section: Regression Analysissupporting

confidence: 45%

Job stressors, work tension and job satisfaction of academics at a university in South Africa

Luzipho

Joubert²,

Dhurup³

2023

SA j. hum. resour. manag.

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“…Recent research such as Broberg at al. (2017) and Abuaddous et al (2015) also revealed the same result of a negative influence of time pressure on audit performance. However, Wijaya and Yulyona (2017) as well as Sacramento, Fay & West (2013) found that there is no association between time pressure and job performance.…”

Section: Time Pressurementioning

confidence: 61%

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditorsfrom government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.

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“…This can consequently affect the efficiency of the audit judgment (Pierce and Sweeney, 2004). Abuaddous et al (2015) show that time pressure when completing the audit task affects audit effectiveness. Thus, audit quality decreases when the audit firms put their staff on a limited time budget to complete the audit process.…”

Section: Literature Review and Research Hypothesesmentioning

confidence: 99%

Audit certification, earnings management and risk governance: a moderated-mediation analysis

Fakhfakh

Jarboui

2020

JFRA

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Purpose The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to empirically examine the ability of discretionary accruals to mediate the relationship between the audit reporting quality and audit risk and to define how the levels of risk governance moderate this relation. Design/methodology/approach Structural equation modeling (SEM) approach is applied for a panel data set of 28 Tunisian companies listed in the Tunis Stock Exchange (TSE) between 2006 and 2013. Furthermore, a moderated-mediation model is developed to examine the mediating role of earnings management. This model is considered to emphasize the moderating role of corporate governance on the relationship between audit-reporting quality and audit risk. Findings The results of this study show that earnings management mediates the moderating role of corporate governance on the relationship between timely disclosure and audit risk. Thus, this investigation empirically demonstrates that risk governance moderates both the relationship between the timely disclosure and earnings management, and the relationship between earnings management and audit risk, i.e., the mediating role of earnings management varies depending on the level of risk governance. Practical implications Investors and other external users of financial statements need to care about the audit risk by the audit-reporting quality (audit accuracy and timely disclosure). Moreover, all factors that may influence the audit risk should be identified. This identification can help guide the reforms to improve the functioning of the financial market. Originality/value This study can enhance knowledge and understanding on how motivational and environment factors influence the audit risk. Using data from the Tunisian market, this work fills a research gap by examining the audit risk and identifies a new governance risk index. The specificity of the country where the study is elaborated refers to its accurate “revolutionary” transitional phase. Tunisia aims to enhance economic growth and to establish general strategic governance of the country, particularly strategic governance of companies.

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Audit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Audit

Cited by 4 publications

References 59 publications

Job stressors, work tension and job satisfaction of academics at a university in South Africa

Job stressors, work tension and job satisfaction of academics at a university in South Africa

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Audit certification, earnings management and risk governance: a moderated-mediation analysis

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