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

Abstract

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.

Examining the Relationship between Work Stressors and Auditors’ Job Performance

“…H1: There is a significant relationship between role ambiguity and auditors' job performance. Johari, Ridzoan, and Zarefar (2019) examined which potential factors of pressure have a significant relationship with government auditors' job performance. It found that there is no significant relationship between work overload and auditors' job performance.…”

“…In conclusion, he discovered that budget time pressure has an insignificant negative effect on auditor's job performance. However, Johari et al (2019) examined the factors that could affect the performance of government auditors, and discovered time pressure as one of the factors. It has a significant positive relationship with government auditors' performance.…”

Tax Audit Quality: An Empirical Analysis of the Use of Information Technology, Competence, Task Complexity and Time Pressure

“…Several studies have concluded that there is a relationship between time pressure and a decrease in audit quality (Svanberg & Öhman, 2013;Halim et al, 2014;Broberg et al, 2017;Amalia et al, 2019). However, several studies have found that time pressure can improve auditor performance because audit time is used more efficiently (Johari et al, 2019;Rustianawati et al, 2017), so that the quality of audit results can be improved. Based on previous studies, it can be hypothesized that there is a relationship between time pressure and the tax audit quality.…”

“…Meanwhile, research conducted by Susanto et al (2020) showed that task complexity had no significant effect. As for the time pressure, several studies indicated a negative effect that could reduce the quality of the audit (Broberg et al, 2017;Halim et al, Jurnal Info Artha Vol.5, No.2, (2021) Johari et al (2019) and Rustianawati et al (2017) showed that time pressure had a positive effect on improving audit performance and quality. Meanwhile, research by Wijaya and Yulyona (2017) showed that time pressure had no significant effect.…”

The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis

“…In fact, until the audit report is verified by competent institutions and stakeholders, auditors must be able to behave ethically and show that they have implemented the applicable accounting standards correctly. Knapp (1985), Johari et al (2019) found that auditors are vulnerable to environmental pressure and intimidation by clients in a conflict or dispute about accounting issues, including the need to make adjustments to financial statements, the appropriateness of accounting principles applied by clients, or the adequacy of financial statement disclosures. Goldman and Barlev (1975) explain that a common form of intimidation is the threat of auditor replacement.…”