FEATURE PEER-REVIEWED ARTICLE

• IMPACTS OF STRESS AROUSAL AND ETHICAL ORGANIZATIONAL CULTURE ON THE RELATIONSHIP OF AUDIT QUALITY PRACTICES AND ETHICAL ORGANIZATIONAL CULTURE

  Fahdah Sultan Alsudairi (Department of Accounting, Faculty of Economics and Administration, King Abdulaziz University, Jeddah, SAUDI ARABIA ),
  Komal Khalid (Department of Human Resource Management, Faculty of Economics and Administration, King Abdulaziz University, Jeddah, SAUDI ARABIA ).
  

  Disciplinary: Management Accounting.

  ➤ FullText

  DOI: 10.14456/ITJEMAST.2020.256

  Keywords: Reduced audit quality practices (RAQP); Time budget pressure (TBP); Ethical Organizational Culture (EOC); Stress arousal (SA).

  Abstract
  This paper investigates the effect of stress arousal on the relationship between audit quality practices and ethical organizational culture and the mediating role of ethical organizational culture. The study collected data through a survey of ?nancial auditors in Saudi Arabia. The reliability and validity of the scale were assessed prior to data collection. The data was analysed using moderated logistic regression analysis. The findings indicated a relationship between ethical organizational culture and reduced audit quality practices and time budget pressure. Similarly, results indicated stress arousal mediates the relationship between time budget pressure and reduced audit quality practices and ethical organizational culture influence the relationship of stress arousal and reduced audit quality practices.
  

  Paper ID: 11A13J

  Cite this article:

  Alsudairi, F.S. Khalid, K. (2020). IMPACTS OF STRESS AROUSAL AND ETHICAL ORGANIZATIONAL CULTURE ON THE RELATIONSHIP OF AUDIT QUALITY PRACTICES AND ETHICAL ORGANIZ. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11(13), 11A13J, 1-12.

  
  
  

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