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The relationship between soft skills, stress and reduced audit quality practices

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dc.contributor.authorSamagaio, Antonio
dc.contributor.authorMorais Francisco, Paulo
dc.contributor.authorFelício, Teresa
dc.date.accessioned2024-02-19T09:54:05Z
dc.date.available2024-02-19T09:54:05Z
dc.date.issued2024
dc.description.abstractPurposeThis study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).Design/methodology/approachThis study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.FindingsThe findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors' propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.Originality/valueThis study adds to previous research on auditors' drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.1108/RAF-06-2023-0186pt_PT
dc.identifier.issn1475-7702
dc.identifier.urihttp://hdl.handle.net/10400.1/20405
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmerald Publishing Limitedpt_PT
dc.relationCSG - Research in Social Sciences and Management
dc.subjectSelf-efficacypt_PT
dc.subjectEmotional intelligencept_PT
dc.subjectResiliencept_PT
dc.subjectStresspt_PT
dc.subjectSoft skillspt_PT
dc.subjectTime managementpt_PT
dc.subjectReduced audit quality practicespt_PT
dc.titleThe relationship between soft skills, stress and reduced audit quality practicespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCSG - Research in Social Sciences and Management
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04521%2F2020/PT
oaire.citation.titleReview of Accounting and Financept_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameMorais Francisco
person.givenNamePaulo
person.identifier.ciencia-idCD18-B229-B04B
person.identifier.orcid0000-0001-6632-3097
person.identifier.scopus-author-id56478668900
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsrestrictedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication1765bde5-8c14-4c7d-9ce9-5bc93887aeff
relation.isAuthorOfPublication.latestForDiscovery1765bde5-8c14-4c7d-9ce9-5bc93887aeff
relation.isProjectOfPublication6224ba96-466e-41c1-83e6-3cf57ce9c4fa
relation.isProjectOfPublication.latestForDiscovery6224ba96-466e-41c1-83e6-3cf57ce9c4fa

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