Accounting
Jonathan Muterera; Julia Ann Brettle
Abstract
This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational ...
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This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational factors, auditor competency, and technological support, there remains a significant gap in understanding the impact of auditor well-being, particularly as measured by established psychological scales like the Warwick-Edinburgh Mental Well-being Scale (WEMWBS). This research employs a quantitative approach, utilizing a structured survey instrument to collect data from 360 auditors across international accounting firms in three southern African countries. Through confirmatory factor analysis and structural equation modelling, this study provides empirical evidence supporting the positive relationship between auditor well-being and audit quality. The findings highlight the crucial role of auditor well-being in enhancing audit performance, underscoring the need for auditing firms to prioritize supportive work environments that foster auditor well-being. The implications of this research extend to organizational strategies and interventions aimed at improving auditor well-being, thereby contributing to the enhancement of audit quality and the overall integrity of the auditing profession.
Management
Rehan sohail Butt; Xuezhou Wen; Rana Yassir Hussain; Sabeeh pervaiz
Abstract
Exerting motivation towards employees in any workplace plays a vital role in securing organizational goals. Various motivational factors were apprised in business literature and came through knowledge. Among them, work environment, job security, job inspiration and happiness at work are critical when ...
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Exerting motivation towards employees in any workplace plays a vital role in securing organizational goals. Various motivational factors were apprised in business literature and came through knowledge. Among them, work environment, job security, job inspiration and happiness at work are critical when dealing with employees’ job satisfaction. To test the retrospective statement in a structural equation modeling, Pakistan's telecommunication sector aimedat 515 respondents answered. These respondents were given closed-ended questionnaires and emerged in longitudinal information (data) with a six-month lag time. Commonly, most of the time researchers are apprehended with biased problems when dealing with longitudinal data, but luckily, a six months gap is enough to avoid such biased mistakes. Toevaluate the validity and reliability of the respect constructs is nevertheless the partial least square (PLS-SEM). Toward the amazement of a reader, the performed work provides a direct relationship of the work environment, job security and job inspiration with happiness at work. In the same fashion, an indirect relationship is observed with employees’ job satisfaction when dealing with the same analysis. To avoid further complications, the study directly provides a solid path for executives to recognize and appreciate the pleasant work environment, job security, and job intensity to maintain a successful business. It is the sole discretion to implement such policies by business experts, directors, and entrepreneurs in their respective organizations to maintain and achieve their goals for both short and long-term purposes.
