volume 35, issue 6, P759-793 2020
DOI: 10.1108/maj-11-2019-2475
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Ahmad Hammami, Rucsandra Moldovan, Elisabeth Peltier

Abstract: Purpose This paper aims to examine the role that auditor’s salary perception has on audit quality and delay. The findings contribute to a greater understanding of the audit employee-level factors that influence audit work outcomes. Design/methodology/approach The authors use Big 6 employee reviews, salary data and audit and financial data from 2007 to 2017 to measure how to audit employees’ pay satisfaction affects audit quality (small profits and going concern opinions) and audit delay. The authors use a r…

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