The effect of auditors’ work stress and client participation on audit quality in the COVID-19 era

Abstract

Purpose

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

Design/methodology/approach

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

Findings

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Originality/value

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

Citation

Asnaashari, H., Safarzadeh, M.H., Kheirollahi, A. and Hashemi, S. (2023), "The effect of auditors’ work stress and client participation on audit quality in the COVID-19 era", Journal of Facilities Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFM-01-2023-0005