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specialty journal of accounting and economics
Volume 5, 2019, Issue 1
Investigating the Relationship between Auditors’ Job Stress and Audit Quality in the Companies Accepted to Tehran Stock Exchange
Mohammad Naeim Hassani, Maryam Nazari
Pages: 19-27


An individual’s job performance is also of a great importance in auditing for the effect it has on the audit quality. The primary goal of the present study was investigating whether there was a relationship between auditors’ job stress and audit quality in the companies accepted to Tehran stock exchange or not? To find an answer to this question, a study sample volume comprised of 75 companies accepted to Tehran stock exchange was examined for a six-year time span from 2012 to 2017. The data were collected through library research. Field method was utilized to test the hypothesis. The data required for testing the hypotheses of the present study were extracted from the financial statements and the notes added to the financial statements by the company members of Tehran stock exchange. These data were also used for models’ testing in Eviews and Stata Software Packages. Regression analysis was the method of choice for estimating the model and testing the hypotheses. Moreover, to determine the type of the model to be used, the tests related to the panel data were employed. The results obtained from testing the study hypotheses were indicative of the idea that according to the negative value of job stress coefficient, it could be concluded that the increase in auditors’ job stress, would reduce the quality of companies’ audit. Furthermore, it was figured out that the auditors’ job stress, as a result of auditing a new client, did not have a significant effect on the audit quality.

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specialty journal of accounting and economics
Issue 1, Volume 6, 2020