Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance

Hegazy, M.A.; El-Deeb, Mohamed Samy; Hamdy, H. I.; Halim, Yasser Tawfik

doi:10.1108/jaoc-12-2021-0192

Cited by 8 publications

(1 citation statement)

References 65 publications

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“…In this regard, SuppRew, which is related to perceived organisational support and a healthy working environment, is a special challenge in the auditing profession. Work overload is a structural feature in auditing, as documented by the literature over many years (Hegazy et al, 2023;Persellin et al, 2019). The lack of work-life balance is also often reported by those who have chosen to become auditors (Khavis and Krishnan, 2021), because it is a consequence of work overload.…”

Section: Propensity To Choose An Auditing Jobmentioning

confidence: 99%

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Alves,

Gregório,

Lourenço

2024

JAOC

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Purpose This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards. Design/methodology/approach Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data. Findings The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience. Originality/value This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

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Section: Propensity To Choose An Auditing Jobmentioning

confidence: 99%

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Alves,

Gregório,

Lourenço

2024

JAOC

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Internal audit quality in the stress paradigm and social exchange relationships

Wulandari,

Sudarma,

Prihatiningtias

et al. 2024

Cogent Social Sciences

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Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

Balboula,

Elfar

2024

JFRA

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Purpose This study aims to examine how auditors' perfectionism types and time budget pressure (TBP) influence fraud detection in Egypt. Design/methodology/approach We utilize a mixed-methods approach, combining questionnaires with an experimental case study in a within-subjects quasi-experimental design. Based on Almost Perfect Scale-Revised (APS-R), perfectionism traits were categorized using cluster analysis into adaptive, maladaptive, and non-perfectionism. Auditors from Egyptian firms performed fraud-related tasks with TBP manipulated. Findings Auditors' perfectionism types significantly influence fraud detection capabilities. Adaptive perfectionists demonstrated higher relevance in identifying fraud factors and excelled in accurately assessing fraud risks and audit procedures planning. Conversely, maladaptive perfectionists identified more but less relevant factors. TBP notably impacted maladaptive and non-perfectionist auditors' planning quality, unlike adaptive perfectionists, who showed resilience. Practical implications Findings provide insights to audit firms to bolster audit quality through team formations and task assignments, harnessing the strengths of adaptive and maladaptive perfectionists. Regulatory entities are positioned to integrate safeguards that recognize auditor capabilities and vulnerabilities, particularly under TBP. Considering psychological assessments in auditor selection and development assures alignment of traits with audit tasks, enhancing audit quality. Originality/value This study breaks new ground in the effects of auditor perfectionism on fraud detection, considering situational factors like TBP in emerging markets. Through a mixed-methods approach and cluster analysis, it reveals how different perfectionism traits influence audit effectiveness, offering insights not previously considered in auditing literature and suggesting practical applications for enhancing fraud detection in similar contexts.

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Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance

Cited by 8 publications

References 65 publications

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Internal audit quality in the stress paradigm and social exchange relationships

Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

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