The influence of the aditor flexibility on audit quality

maryam shabani samgh abadi¹ pourya dibaei²

1) Master s student in accounting, Mehr-Astan non-profit higher education institute, Gilan province, Iran
2) pMaster s student in accounting, Karaj Azad University,

IOI Code : XGEE-HKZAZ
Publication : 2nd International Conference on Researches in Accounting, Economics, Management & Humanities(meaconf.com/2nd)
Abstract :
    This research was conducted with the aim of investigating the impact of auditor flexibility with three characteristics (auditor burnout, stress arousal, work pressure) on audit quality. The statistical population of the present study is all auditors working in audit institutions in Iran, among whom a questionnaire was distributed. The compilation tool was SPSS22 and SMART PLS2 software. The results of the analysis of the research questionnaire showed that auditor flexibility (auditor burnout, stress arousal, work pressure) has a significant and negative effect on audit quality.

Keywords : auditor flexibility audit quality auditor stress