Exploring the Impact of Auditor Well-Being on Audit Quality

  • سال انتشار: 1403
  • محل انتشار: نشریه بین المللی مدیریت ، حسابداری و اقتصاد، دوره: 11، شماره: 3
  • کد COI اختصاصی: JR_IJMAE-11-3_001
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 130
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نویسندگان

Jonathan Muterera

Faculty of Education and Professional Studies, School of Business, Nipissing University, Ontario, Canada

Julia Brettle

Windsor-Essex Catholic District School Board, Ontario, Canada

چکیده

This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational factors, auditor competency, and technological support, there remains a significant gap in understanding the impact of auditor well-being, particularly as measured by established psychological scales like the Warwick-Edinburgh Mental Well-being Scale (WEMWBS). This research employs a quantitative approach, utilizing a structured survey instrument to collect data from ۳۶۰ auditors across international accounting firms in three southern African countries. Through confirmatory factor analysis and structural equation modelling, this study provides empirical evidence supporting the positive relationship between auditor well-being and audit quality. The findings highlight the crucial role of auditor well-being in enhancing audit performance, underscoring the need for auditing firms to prioritize supportive work environments that foster auditor well-being. The implications of this research extend to organizational strategies and interventions aimed at improving auditor well-being, thereby contributing to the enhancement of audit quality and the overall integrity of the auditing profession.

کلیدواژه ها

Audit Performance, Auditor Well-being, Audit Quality, Organizational Culture, Psychological Well-Being, work environment

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