Auditor Job Satisfaction Research Articles

On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction

SYNOPSIS This study examines how remote work affects external auditors’ job satisfaction. We survey 308 external auditors and measure their job satisfaction to understand how remote work frequency, self-monitoring of expressive behavior (SMEB), personality traits, technology adoption, job position, and remote onboarding experiences impact auditors’ job satisfaction in the post-COVID-19 era. Results reveal that frequent remote work is associated with high job satisfaction. Auditors who report high SMEB levels have high job satisfaction. However, the positive association between SMEB and job satisfaction decreases as auditors’ remote work frequency increases. Engagement team leaders may wish to encourage high self-monitoring auditors to continue to perform on-site work while encouraging low self-monitoring auditors to work remotely when on-site work is not necessary. We also suggest that audit firms build better supervisory relationships, provide sufficient resources for junior auditors, and continue to provide technology training to increase auditor job satisfaction. Data Availability: The data that support the findings of this study are available from the first author upon request.

Remote Audit Quality, Audit Efficiency, and Auditors’ Job Satisfaction: Implications for Audit Firms and External Auditors

SUMMARY In the aftermath of the COVID-19 pandemic, remote and hybrid audits have become institutionalized in the external audit profession. However, the impact of remote/hybrid audits on audit success (i.e., audit quality, audit efficiency, and auditor job satisfaction) is not clearly understood. Recruiting external auditors (including audit associates, audit seniors, audit managers, and audit partners) with an average of three to five years of auditing experience, Li, Goel, and Williams (2023) found that working remotely is associated with high audit efficiency. They also found that in comparison to on-site audits, remote audits show increases in technology reliance, professional skepticism, workload, fatigue and frustration, risk-seeking attitudes, and team monitoring rigidity and decreases in auditor–client communication and cooperation efficiency. Furthermore, Li et al. (2023) identified situational and dispositional factors that become critical in remote/hybrid audits. We summarize the key findings of their paper and provide actionable suggestions for audit practitioners. Data Availability: Data are available upon request. JEL Classifications: M42.

Mediating role of work stressors between auditor knowledge-sharing activities and job satisfaction in Indonesian small audit firms

Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors’ knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 auditors from 27 Indonesian small audit firms. The findings revealed that active involvement in knowledge sharing activities through social media groups boosts auditor motivation by raising good feelings when confronted with work conflict (β = 0.334, p < 0.001) and lowering negative emotions when confronted with work ambiguity (β = –0.407, p < 0.001) and work overload (β = –0.372, p < 0.001). However, only minimizing the negative feelings of work ambiguity (β = –0.331, p < 0.001) and work overload (β = –0.277, p < 0.001) can improve job satisfaction. Furthermore, work ambiguity (β = 0.135, p < 0.001) and overload (β = 0.103, p < 0.01) totally mediate the association between knowledge–sharing activities and auditor job satisfaction. Auditors set the norm for social media reciprocity by sharing their knowledge and expertise with others. As a result, the auditor can reduce negative emotions when facing hindrance stressors, thereby increasing job satisfaction. AcknowledgmentThis research was sponsored by Lembaga Pengelola Dana Pendidikan (LPDP).

The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable

The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.

PENGARUH KEPUASAN KERJA AUDITOR, PENGALAMAN DAN PROFESIONALISME TERHADAP KUALITAS AUDIT

This study was conducted to determine the effect of auditor job satisfaction, experience, and professionalism on audit quality in public accounting firms in Jakarta. This study uses primary data in the form of answers from respondents to questionnaire data collection. This study uses a purposive sampling method in determining the sample and 63 samples have met the criteria. This study uses multiple linear regression analysis in the data analysis technique, where the results of this study indicate that the experience and professionalism variables affect audit quality, while the auditor's job satisfaction variable does not affect audit quality.

MENGURANGI KEJENUHAN KERJA AKAN MENINGKATKAN KEPUASAN KERJA PARA AUDITOR DI BADAN PEMERIKSA KEUANGAN (BPK)

The purpose of this study is to examine the influence dual role conflict, burnout, and organizational justice on job satisfaction of the auditor employees in Badan Pemeriksa Keuangan (BPK) representatives of Central Java Province. Data were collected from questionnaires completed by 110 participants and analysed using Structural Equation Modeling (SEM), with AMOS 25.0 version. The findings reveal that dual role conflict had a psotive impact on job satisfaction. Further, burnout had a negative and significant on job satisfaction. Then organizational justice had a positive and significant impact on job satisfaction. Job satisfaction of Auditors at Badan Pemeriksa Keuangan (BPK) is most quickly achieved by reducing their burnout, followed by creating dual role conflict (functional), and creating organizational justice for them.

PENGARUH KOMPENSASI FINANSIAL, KONFLIK PERAN, KETIDAK JELASAN PERAN, TERHADAP KEPUASAN KERJA AUDITOR

This research study aims to determine the effect of financial competence, role conflict, role ambiguity, on job satisfaction of auditors who work at the public accounting firm in Denpasar, Bali, which is registered in the IAPI (Indonesian Public Accountants Association). By analyzing and testing hypotheses. Concurrently or partially, this research was conducted on 83 auditors who worked for between one year and had audited at least 1 audit at a public accounting firm in 2019. The research method used in this study was descriptive analysis. The method used in this study is a non-probability sampling method with the technique of the sampling method, purposive sampling. The results of this study indicate that financial compensation, Role Conflict, role ambiguity, simultaneously and partially have an influence on job satisfaction of auditors who work at the Public Accounting Firm in Denpasar, Bali, which is listed in IAPI (Indonesian Public Accountants Association) in 2019. Data collection conducted with questionnaires submitted directly. The number of questionnaires distributed was 73 copies, but only 50 questionnaires were returned. The results showed that financial compensation had a significant effect on auditor job satisfaction, role conflict had no significant effect on auditor job satisfaction, and role ambiguity had a significant effect on auditor satisfaction

PENGARUH TINDAKAN SUPERVISI DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA AUDITOR

This study entitled Effects of Measures for Supervision and Work Motivation Job Satisfaction Auditor (Empirical Study on the Audit Board of the Republic of Indonesia Representative Jambi Province). The purpose of this study was (1) to provide empirical evidence of the effect of partially between measures of supervision on job satisfaction of the Supreme Audit Agency (BPK) RI Representative Jambi Province (2) to provide empirical evidence of the effect of partially between work motivation on job satisfaction of auditors Agency (BPK) RI Representative Jambi Province (3) to provide empirical evidence of the simultaneous influence between action supervision and motivation on job satisfaction of the Supreme Audit Agency (BPK) RI Representative Jambi Province.. (1) supervision actions have a significant effect on auditor job satisfaction (2) work motivation does not have a significant effect on auditor job satisfaction (3) supervision actions and work motivation simultaneously have a significant effect on auditor job satisfaction (4) the magnitude of the effect of actions supervision and work motivation with job satisfaction of 36.5%, while the remaining 63.5% is influenced or explained by other variables not included in this research model. So it can be said to have a very strong cohesion coefficients.

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an audit-firm level and a client level. At the audit firm-level, we show that audit firms with higher employee satisfaction have a lower tendency to be involved in a SEC or PCAOB enforcement action. At the client-firm level, audit firms with higher employee satisfaction perform higher quality audits, in that their clients report lower discretionary accruals, experience a lower propensity of financial restatement, and a lower likelihood of misstatement. Further, we find that the positive effects of audit firm employee job satisfaction on audit quality are mainly applicable to non-Big 4 audit firms (vis-a-vis Big 4 firms), and staff-level auditors (vis-a-vis managers, partners and directors).

Effects of Ethical Climate on Organizational Commitment, Professional Commitment, and Job Satisfaction of Auditor in Malaysia

The objective of this paper is to investigate the effect of the ethical climate on the organizational commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey questionnaire comprising instruments about the ethical climate, organizational commitment, professional commitment and job satisfaction, 263 usable responses were received. To achieve the objectives, mean scores, standard deviations, correlations and multiple regressions were performed. The study revealed that a significant positive influence of a caring ethical climate on professional and organizational commitment as well as job satisfaction existed. There was also a positive significant association between the law and code ethical climate and professional commitment. On the other hand, the study discovered that the instrumental ethical climate type had a significant negative relationship with organizational commitment and job satisfaction. A significant negative relationship was also revealed between the independent ethical climate type and organizational and professional commitment. A significant negative relationship between the rules ethical climate and job satisfaction was also discovered.

Impact of Gender upon the Perception and Auditor's Job Satisfaction

The purpose of the present research is to investigate the effects of gender upon the level of job satisfaction of auditing professionals as well as examine if gender leads to differences in their perceptions of work related attributes such as advancement opportunities and relations with supervisors. Questionnaires have been applied as a means to collect required data to test the hypotheses. The dependent variable is gender and independent variable consists of 9 factors including job fulfillment, treatment with supervisors, promotion and advancement opportunities, supervisors, gender discrimination, employee relations with coworkers, workload volume, fringe and benefits, and amount of compensation. The results indicate that there is a significant relationship between gender and all factors regarding independent variable except advancement and promotion opportunities. The results also show that there are differences between male and female auditors in treatment by peers and supervisors and gender discrimination. The results point out the effects of gender on 9 factors of the level of job satisfaction in audit firms.

Impact of Gender upon the Perception and Auditor's Job Satisfaction

The purpose of the present research is to investigate the effects of gender upon the level of job satisfaction of auditing professionals as well as examine if gender leads to differences in their perceptions of work related attributes such as advancement opportunities and relations with supervisors. Questionnaires have been applied as a means to collect required data to test the hypotheses. The dependent variable is gender and independent variable consists of 9 factors including job fulfillment, treatment with supervisors, promotion and advancement opportunities, supervisors, gender discrimination, employee relations with coworkers, workload volume, fringe and benefits, and amount of compensation. The results indicate that there is a significant relationship between gender and all factors regarding independent variable except advancement and promotion opportunities. The results also show that there are differences between male and female auditors in treatment by peers and supervisors and gender discrimination. The results point out the effects of gender on 9 factors of the level of job satisfaction in audit firms.

An investigation on of job satisfaction in accounting and auditing institutions of commercial companies

Article history: Received September 28, 2012 Received in revised format 19 November 2012 Accepted 20 November 2012 Available online November 27 2012 Experiences in recent years about industrial and official system of the Iran and other countries and successful organizations show that human resource plays an important and principal role in economic and social development of countries & organization. Therefore, fundamental investment is considered and principle utilization of it with the increase in productivity level is one of the certain rules in development and advance of a country or organization. The main objective of this study is to examine the job satisfaction of auditors of audit organizations in comparison to accountants in Business enterprise. In addition, the author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little . Results obtained from the study hypothesis show that range of dissatisfaction among auditors is more than accountants are. © 2013 Growing Science Ltd. All rights reserved.

Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance

This study examines the relationship between elements of role stress and two important external auditor job outcome variables: job satisfaction and performance. The study extends prior research by examining the moderating influence of the Type A behavior pattern on these relationships. The need to re-examine the linkages between the elements of role stress and both job satisfaction and job performance using theoretically based moderators, such as the Type A behavior pattern, has been highlighted in the role-stress literature. Analysis of survey data confirmed that both role conflict and role ambiguity are significantly negatively associated with auditor job performance and job satisfaction. However, the expected moderating role of the Type A behavior pattern on the relationships between the components of role stress and job satisfaction and auditor job performance was not found. Interestingly, however, a direct positive relationship between the Type A behavior pattern and both job outcome variables was apparent. The latter result suggests that, among audit professionals, Type A individuals tend to outperform and be more satisfied with their employment than Type Bs.