Workload stress and conservatism: An audit perspective

• Main Authors: Novrys Suhardianto, -, Sidney C. M. Leung, -
• Format: Article PeerReviewed
• Language: English; English; English; Indonesian
• Published: Cogent OA 2020
• Subjects: H Social Sciences; HJ9701-9940 Public accounting. Auditing
• Online Access: https://repository.unair.ac.id/118594/1/NovrysS_Karil001_Workload-stress.pdf; https://repository.unair.ac.id/118594/2/Novrys_Similarity01_Workload-stress.pdf; https://repository.unair.ac.id/118594/3/Novrys_Korespondensi01.pdf; https://repository.unair.ac.id/118594/4/Novrys_KualitasKaril-01.pdf; https://repository.unair.ac.id/118594/; https://www.tandfonline.com/doi/full/10.1080/23311975.2020.1789423; https://doi.org/10.1080/23311975.2020.1789423
• Institution: Universitas Airlangga

Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss. Therefore, it is crucial to explore the association between audit workload and audit conserva...