Exploring the Impact of Auditor Well-Being on Audit Quality
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 11، Issue: 3
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJMAE-11-3_001
تاریخ نمایه سازی: 27 فروردین 1403
Abstract:
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.
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Authors
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
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