Stress as trigger to poor audit quality

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ILLUSTRATION of a woman experiences stress. (Photo: By courtesy)
ILLUSTRATION of a woman experiences stress. (Photo: By courtesy)

Some researches show that the act of declining audit quality is considered a deliberate practice. It causes opinions on financial statements to be incorrect. Stress factors are considered as the main trigger. This stress arises because of role conflict, role ambiguity and role overload.

This study was conducted to 44 auditors. Samples were selected by purposive sampling technique. This research was conducted to prove empirically the influence of role conflict, role ambiguity, and role overload on the decline in audit quality. Data were collected using a Google Forms questionnaire to auditors working in public accounting firms in the cities of Surabaya and Sidoarjo. The data analysis technique used for hypothesis testing is multiple linear regression analysis.

Audit quality can be seen when the auditor carries out audit procedures in accordance with audit standards and provides an appropriate opinion on the company’s financial statements. Agusti and Pertiwi, (2013) said that audit quality opinions are reported in the form of audit financial statements referring to the audit standards and the public accountant professional code of ethics, and are obtained during the client’s financial audit statement process. Independent auditors are required to produce quality audits in accordance with audit standards and do not perform dysfunctional behavior because the independent auditor is a guarantor in the company’s business. Dysfunctional behavior carried out by independent auditors can result in a decline of audit quality. The attitude of declining audit quality is considered deliberate practice in the audit process because it reduces the auditors’ performance (Coram et al., 2008).

The theory that supports this research is a role theory, related to the role performed by the auditor. Roles reflect a person’s position in the work environment with rights and obligations, power and responsibilities, which are always related to others. According to (Kahn et al., 1964), individuals are social actors who study behavior that is in accordance with the position occupied in society. The role consists of four groups (Biddle and Edwin, 1966): a) people who take part in social interactions, b) behaviors that arise in interactions, c) positions of people in behavior, and d) relationships between people and behavior.

The results of this study indicated that role conflict and role ambiguity do not affect the declined audit quality.

However, excess roles have a significant effect on declining audit quality, it is that overwork has a significant effect on the quality of the auditor’s work and because during the “peak season” management provides heavier workloads during the “quiet season”. During the peak season, auditors are often given short deadlines and must audit various companies. Management often assigns tasks to junior auditors with heavy workloads and must be willing to work overtime to complete all audit procedures. Therefore, when management is unable to provide a portion of the work in accordance with the potential level of each auditor, the auditor will reduce audit quality to complete all audit procedures on time. (*)

Author: Sri Iswati

Angela Isabel Elinda, Sri Iswati, Pikar Setiawan 2019. Analysis of The Influence of Role Stress on Reduce Audit Quality, Jurnal Akuntansi / Volume XXIII / No. 02 May 2019 : 301 – 315, DOI:


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