Accounting
Jonathan Muterera; Julia Ann Brettle; Alireza Khorakian
Abstract
This research examines the relationship between auditors' psychological well-being and the quality of audits they conduct, a subject that has received limited attention in scholarly discourse. Traditional studies in the field have primarily centred on auditors' professional skills, ethical standards, ...
Read More
This research examines the relationship between auditors' psychological well-being and the quality of audits they conduct, a subject that has received limited attention in scholarly discourse. Traditional studies in the field have primarily centred on auditors' professional skills, ethical standards, and the pressures inherent in their roles, often overlooking the potential influence of their mental health on audit outcomes. By conducting an empirical investigation among auditors in North America, this study finds a significant and positive link between the well-being of auditors and the quality of their audit work, thereby underscoring the critical role of psychological health in the auditing profession. The findings of this research underscore the necessity for auditing firms to adopt and enhance mental health and well-being programs as part of their strategic initiatives to improve audit quality. By integrating well-being into the organizational culture and operational practices, firms can not only elevate the quality of audit outputs but also contribute to a healthier, more productive, and ethically sound professional environment. This study broadens the scope of audit quality research by integrating psychological well-being into the array of factors that influence audit outcomes, offering a new perspective on achieving excellence in auditing practices. The implications of this research extend beyond the immediate auditing community, suggesting a revaluation of professional well-being in similar high-stakes, high-pressure fields.
Accounting
Lawrence Wahua; Ike Romanus Chukwuma; Temitope Reuben Akinsete; Samuel Brobbey
Abstract
Dearth of quantification of the nexus between employee compensation and turnover gave rise to this empirical investigation of the effect of employee salary, employee pension scheme, employee allowance, employee share bonus, and employee savings scheme on turnover of Chevron Group of Companies using audited ...
Read More
Dearth of quantification of the nexus between employee compensation and turnover gave rise to this empirical investigation of the effect of employee salary, employee pension scheme, employee allowance, employee share bonus, and employee savings scheme on turnover of Chevron Group of Companies using audited secondary data from annual reports for 2012 to 2021. Anchored on economic theory, the five hypotheses developed for the study were tested simultaneously based on univariate general linear model with the aid of statistical package for social sciences. The cardinal findings of this study (which carried out descriptive and inferential statistical analyses) show that the effect of employee compensation on turnover of Chevron Group with the studied period is mixed in line with reviewed literature. Salary of employees has non-significant negative effect on turnover; employee pension scheme has significant positive effect on turnover while employee allowances, share bonus, and savings scheme have significant negative effect on turnover. The findings of the study have salient significance in terms of theory, practice, and policy. Far reaching recommendations are put forward.
