IDEAS home Printed from https://ideas.repec.org/a/jfr/ijfr11/v10y2019i3p88-106.html
   My bibliography  Save this article

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance

Author

Listed:
  • Razana Juhaida Johari
  • Nordayana Sri Ridzoan
  • Arumega Zarefar

Abstract

Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors¡¯ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditors from government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors¡¯ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors¡¯ job performance, while social influence pressure shown a negative significant relationship on auditors¡¯ job performance.

Suggested Citation

  • Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:3:p:88-106
    DOI: 10.5430/ijfr.v10n3p88
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/15510/9616
    Download Restriction: no
    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/15510
    Download Restriction: no
    File URL: https://libkey.io/10.5430/ijfr.v10n3p88?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rajagopal, 2014. "The Human Factors," Palgrave Macmillan Books, in: Architecting Enterprise, chapter 9, pages 225-249, Palgrave Macmillan.
    2. Sacramento, Claudia A. & Fay, Doris & West, Michael A., 2013. "Workplace duties or opportunities? Challenge stressors, regulatory focus, and creativity," Organizational Behavior and Human Decision Processes, Elsevier, vol. 121(2), pages 141-157.
    3. Chew Har Loke & Suhaiza Ismail & Fatima Abdul Hamid, 2016. "The perception of public sector auditors on performance audit in Malaysia: an exploratory study," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 24(1), pages 90-104, February.
    4. C. Janie Chang & Yan Luo & Linying Zhou, 2017. "Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 16(4), pages 478-496, November.
    5. Asfaw Takele, 2018. "Ethiopian Urban Land Lease Policy Analysis Implementation: Case Study on A.A. City Administration," International Journal of Social Sciences Perspectives, Online Academic Press, vol. 2(2), pages 96-100.
    6. Damai Nasution & Ralf Östermark, 2012. "The impact of social pressures, locus of control, and professional commitment on auditors’ judgment," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 163-178, July.
    7. Halil Paino & Malcolm Smith & Zubaidah Ismail, 2012. "Auditor acceptance of dysfunctional behaviour," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 37-55, May.
    8. Intiyas Utami & Ertambang Nahartyo, 2013. "The Effect Of Type A Personality On Auditor Burnout: Evidence From Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 89-102.
    9. Jesse C. Robertson, 2007. "Staff auditor reporting decisions under time deadline pressure," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(4), pages 340-353, April.
    10. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    11. Itsaso Barrainkua & Marcela Espinosa-Pike, 2015. "New insights into underreporting of time: the audit partner context," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(4), pages 494-514, May.
    12. Asfaw Takele, 2018. "Ethiopian Urban Land Lease Policy Analysis Implementation: Case Study on A.A. City Administration," International Journal of Social Sciences Perspectives, Online Academic Press, vol. 2(2), pages 96-100.
    13. Gibbins, M, 1984. "Propositions About The Psychology Of Professional Judgment In Public Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 103-125.
    14. McNair, C. J., 1991. "Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 635-653.
    15. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    16. Otley, David T. & Pierce, Bernard J., 1995. "The control problem in public accounting firms: An empirical study of the impact of leadership style," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 405-420, July.
    17. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
    18. Craig Smith, N. & Simpson, Sally S. & Huang, Chun-Yao, 2007. "Why Managers Fail to do the Right Thing: An Empirical Study of Unethical and Illegal Conduct," Business Ethics Quarterly, Cambridge University Press, vol. 17(4), pages 633-667, October.
    19. Azman Ismail & Yeo Suh-Suh & Mohd Na’eim Ajis & Noor Faizzah Dollah, 2009. "Relationship between Occupational Stress, Emotional Intelligence and Job Performance: An Empirical Study in Malaysia," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 10(10(539)), pages 3-16, October.
    20. Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
    21. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
    22. Takiah Mohd Iskandar & Ria Nelly Sari & Zuraidah Mohd-Sanusi & Rita Anugerah, 2012. "Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 462-476, May.
    23. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.
    2. Akrimi, Nesrine, 2021. "The Relationship Between Work Pressures and Audit Performance in Tunisia," OSF Preprints q682z, Center for Open Science.
    3. Andi Agus & Nurna Aziza, 2020. "The Effects of Ethical Factors in Financial Statement Examination: Ethical Framework of the Input Process Output (IPO) Model in Auditing System Basis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 136-145, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    2. Seif Obeid Al-Shbiel, 2016. "An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 285-296, July.
    3. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
    4. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.
    5. Worku Nega & Mulugeta Tenaw & Yeneneh Hunie & Sayeh Kassaw Agegnehu & Reinfried Mansberger, 2021. "Evaluating Institutional Dichotomy between Urban and Rural Land Administration in Amhara Region, Ethiopia," Sustainability, MDPI, vol. 13(16), pages 1-19, August.
    6. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    7. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    8. Zalina Zainudin & Shaharin Abdul Samad & Rana Altounjy, 2019. "The Determinants Factors of an Effective Risk-Aware Culture of Firms in Implementing and Maintaining Risk Management Program," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 459-465, August.
    9. Steve Buchheit, 2009. "A comparison of auditor and non-auditor performance evaluations," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 22-38, January.
    10. Halil Paino & Zubaidah Ismail & Malcolm Smith, 2010. "Dysfunctional audit behaviour: an exploratory study in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 162-173, July.
    11. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
    12. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).
    13. Agoglia, Christopher P. & Hatfield, Richard C. & Lambert, Tamara A., 2015. "Audit team time reporting: An agency theory perspective," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 1-14.
    14. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
    15. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    16. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
    17. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
    18. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
    19. Gerald Kasigwa, 2014. "Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda," Journal of Economics and Behavioral Studies, AMH International, vol. 6(1), pages 21-31.
    20. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijfr11:v:10:y:2019:i:3:p:88-106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://ijfr.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.