2024
DOI: 10.1108/raf-06-2023-0186
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The relationship between soft skills, stress and reduced audit quality practices

Antonio Samagaio,
Paulo Morais Francisco,
Teresa Felício

Abstract: Purpose This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP). Design/methodology/approach This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method. Findings The findings show that the propensity … Show more

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