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- Publisher
- Wiley
- Copyright
- © 2022 John Wiley & Sons Ltd
- ISSN
- 1090-6738
- eISSN
- 1099-1123
- DOI
- 10.1111/ijau.12254
- Publisher site
- See Article on Publisher Site
Abstract
This study investigates audit team stress, its triggers and consequences to provide qualitative evidence about what audit team stress is and how its triggers and consequences can influence team stress and audit quality. Audit teams in three different audit firms, including different audit team ranks, discussed team stress experiences from one specific engagement during group and individual interviews. Audit work can be stressful, and its consequences can threaten audit quality. Additionally, shared team stress differs from individual personal stress. This research discusses how audit team stress, its triggers and consequences can occur at an interteam stress level, when all team members experience the same stress, and at an intrateam stress level, when individuals feel stress from a team experience. Contributions are made to audit literature and practitioners about audit experiences at a team level and its influence on audit quality, including new insights about time budget pressures and auditor affect.
Journal
International Journal of Auditing – Wiley
Published: Apr 1, 2022
Keywords: audit quality; audit team; interteam stress; intrateam stress; team stress; triggers and consequences