How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality

Herda, David N.; Lavelle, James J.

doi:10.1016/j.bushor.2021.02.044

Cited by 4 publications

(1 citation statement)

References 20 publications

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“…Pandemics depend on many aspects and are partly constituted by human social processes. The pandemic influences many aspects, including family, business, and workplace connections (Herda & Lavelle, 2022). Toscano and Zappala (2020) argue that pandemics can be viewed in terms of material, spiritual, and social relations.…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

Effect of government policy and controller’s connection with relevant parties on information quality of Vietnamese audit firms in the context of COVID-19

Khanh Lam,

Quoc Thinh

2024

Problems and Perspectives in Management

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Accounting information provides the financial state, performance, cash flow, and notes to the enterprise’s financial statements. Information quality plays an essential role for stakeholders in making business decisions. The study examines the impact of government policy and the controller’s connection with relevant parties on the information quality of Vietnamese audit firms in the context of COVID-19. The surveyed subjects include 347 controllers of audit firms in Vietnam. The paper uses quantitative methods, specifically the exploratory factor analysis method, and the ordinary least squares are used to test the model’s hypotheses. Agency and stakeholder theories are used to explain the basis of the study’s theory. The results show that the government policy and the controller’s connection with relevant parties positively affect the information quality of Vietnamese audit firms. The level of correlation between factors is appropriate, between 0.126 and 0.618. Government policy is one of the most influential factors in information quality (0.412). Relevant parties include audit firms, relatives, and the community, and the level of connection between the controller and relatives and the community (0.298) is better than that of audit firms (0.183). The study proposes policies to connect controllers and relevant parties in cooperation and mutual support to ensure strict control activities and improve the information quality of Vietnamese audit firms.

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Section: Literature Review and Hypothesesmentioning

confidence: 99%

Effect of government policy and controller’s connection with relevant parties on information quality of Vietnamese audit firms in the context of COVID-19

Khanh Lam,

Quoc Thinh

2024

Problems and Perspectives in Management

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Hardiness as a Shield: A Moderated Mediation Model of Turnover Intention among Auditors

Gim,

Ooi,

Ramayah

et al. 2023

Employ Respons Rights J

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Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout

Bakarich

Marcy²,

O'Brien³

2022

ARJ

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Purpose This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while all professionals have had to adapt to this rapid change in working environment, this paper explores whether the impact of this transition differs depending on demographic factors, namely, rank, gender, firm size and service line. Design/methodology/approach The authors survey 159 public accountants working in audit and tax on their perceptions of role stress, burnout and turnover intentions before COVID-19 and since. The survey used validated instruments from prior literature to capture these measures. Findings Results show that role stress, burnout and turnover intentions increased significantly since remote work began. Specifically, the rank of accountants significantly affects this association, with staff experiencing the most significant increases in role stress and burnout and seniors reporting significantly higher intentions to leave their current firms. Females experience a significant increase in feelings of emotional exhaustion and turnover intention, while males experience a significant increase in feelings of depersonalization and role overload. Finally, there is a positive association between firm size and burnout, with employees from national/midsize firms experiencing the largest increase in feelings of emotional exhaustion, reduced personal accomplishment and depersonalization. Originality/value Given that all prior research on role stressors, burnout tendencies and turnover intentions in the context of public accounting was conducted in the pre-COVID-19 work environment, this paper examines a timely and significant event that is likely to have a long-lasting impact on the way in which people work. As accounting firms seek to develop new working models and promote well-being among their employees, they should take note of the findings of this study that gender, rank and firm size result in differential impacts on role stress, burnout and turnover intentions.

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How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality

Cited by 4 publications

References 20 publications

Effect of government policy and controller’s connection with relevant parties on information quality of Vietnamese audit firms in the context of COVID-19

Effect of government policy and controller’s connection with relevant parties on information quality of Vietnamese audit firms in the context of COVID-19

Hardiness as a Shield: A Moderated Mediation Model of Turnover Intention among Auditors

Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout

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