Yan, Huanmin; Xie, Shengwen - In: China Journal of Accounting Research 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 quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration...