The Effect of Auditing Team Work Related Stress on Audit Quality

Abstract

This study aimed to explore the effect of the auditing team work related stress on audit quality from the perspective of the Jordanian Auditors. To this end, two independent variables (Auditors Age, Busy season) were researched to measure the impact of auditing team work related stress on audit quality. The population of the study consisted of (507) licensed local auditors employed by the operating licensed Jordanian auditing firms during 2024 (JACPAccountants,2024). A purposive sampling method was used to distribute the questionnaire among. The findings of the study revealed that there is a statistical passive significant impact of auditing team work related stress on audit quality. Based on the results the study recommends to tighten the regulations in force during the peak era, in other words, Auditing firms should impose a more binding control procedures to govern the auditing engagement execution during the busy seasons.