Designing a model for identifying auditors' stress triggers

Subject Areas : Journal of Investment Knowledge

asgar  amiri ¹ (PhD student in Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.)
nader  rezaei ² (Assistant Professor, Department of Accounting, Bonab Islamic Azad University)
asgar  pakmaram ³ (Corresponding Author: Associate Prof., Faculty of Literature and Humanities, Islamic Azad University Bonab Branch, Bonab, Iran.)
Rasoul  ABDI ⁴ (Assistant Professor. Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran)

Received: 2021-03-27 Accepted : 2021-05-08 Published : 2021-12-22

Keywords: Audit quality, Stress arousal, foundation theory approach,

Abstract :

The complexity of business transactions and the demand for relevant and reliable information in decision-making necessitate a fair system of information flow between the respondent and the respondent. Applying tender criteria in the use of accreditation services, conducting audits under time budget pressure, trying to satisfy the client, and financial scandals of business units, cast doubt on the judgments applied. At present, the causal, intervening, and contextual conditions, strategies, and consequences of auditors' stress arousal have not been investigated. Therefore, in this study, an attempt has been made to design a pattern of auditors' stress arousal using contextual theorizing method. This research is of qualitative and exploratory type. This study was conducted by interviewing experts in the field of theoretical foundations of auditing and psychology and by conducting 17 interviews in 2021 by snowball sampling method, has been saturated. The results showed that the most important causal conditions that provoke auditors' stress are: inflexibility, time budget deviations, management control in auditing firms, lack of expertise, level of risk assessment, ambiguity in opportunistic behavior and risk, respectively. The client, the size of the audit work, the client's environmental pressure, the incompleteness of accounting systems and internal controls, the degree of collaboration of the client's staff and the new client. According to experts, the lack of flexibility in the auditor is one of the factors affecting the auditors' stress arousal.

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