Yan, Huanmin; Xie, Shengwen - In: China journal of accounting research : CJAR 9 (2016) 4, pp. 305-319
With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit … that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is … intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress …