Technostress and Performance of Auditing Firms in Nigeria

Abstract

This study examined the level of technostress experienced among Nigerian auditors. It also identified the strategies adopted by workers of audit firms to cope with technostress. This was with a view to determine the effects of technostress on the performance of auditors. The study relied on primary data derived from the administration of questionnaire on auditors of four auditing firms in Nigeria. Simple random sampling technique was used in selecting a sample fraction of 50% from each of the selected firms. Thus, 825 out of 1650 population were identified for this study. Data collected were analyzed using appropriate descriptive and inferential statistical tools. The results showed that the level of technostress experienced by auditors on the whole was on the moderate side (47.8%), in spite of their dependence on technological facilities. However, it was observed that some individual auditors experienced high technostress level in terms of slow computer speed (86.7%), slow