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IMPACTS OF STRESS AROUSAL AND ETHICAL ORGANIZATIONAL CULTURE ON THE RELATIONSHIP OF AUDIT QUALITY PRACTICES AND ETHICAL ORGANIZATIONAL CULTURE |
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| รหัสดีโอไอ | |
| Creator | Fahdah Sultan Alsudairi, Komal Khalid |
| Title | IMPACTS OF STRESS AROUSAL AND ETHICAL ORGANIZATIONAL CULTURE ON THE RELATIONSHIP OF AUDIT QUALITY PRACTICES AND ETHICAL ORGANIZATIONAL CULTURE |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2563 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 11 |
| Journal No. | 13 |
| Page no. | 11A13J: 1-12 |
| Keyword | Reduced audit quality practices (RAQP), Time budget pressure (TBP), Ethical Organizational Culture (EOC), Stress arousal (SA). |
| URL Website | http://TuEngr.com/Vol11_13.html |
| Website title | ITJEMAST V11(13) 2020 @ TuEngr.com |
| ISSN | 2228-9860 |
| 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 ?ndings 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. |
