THE EFFECT OF JOB CONTEXT AND COVID-19 ON PERCEIVED AUDIT QUALITY BEHAVIOUR:

THE MEDIATING ROLE OF JOB SATISFACTION

Authors

  • Yeo Chu May Amy Tunku Abdul Rahman University College, Malaysia
  • Lim Cong Hong Boardroom Limited, Malaysia
  • Jeffton Low Boon Tiong Tunku Abdul Rahman University College, Malaysia

DOI:

https://doi.org/10.32770/jbfem.vol513-30

Keywords:

Perceived audit quality reduction behaviour; COVID-19 impact; job satisfaction; time pressure; role ambiguity; perceived compensation., Perceived audit quality reduction behaviour, COVID-19 impact, job satisfaction, time pressure, role ambiguity, perceived compensation

Abstract

The unprecedented impact of Covid-19 pandemic has caused untoward consequences to almost all professions and auditors are no exception.  This study investigated perceived audit quality reduction behaviour through job context, COVID-10 effect and mediated by job satisfaction. An online survey involving 103 junior auditors were conducted during the Covid-19 lockdown and that the collected data were analysed using partial least square (PLS). The results revealed that human capital training and perceived compensation can reduce perceived audit quality reduction behaviour during the pandemic while other factors such as time pressure and role ambiguity do not contribute to perceived audit quality reduction behaviour. Job satisfaction also has a significant relationship with perceived audit quality reduction behaviour but it does not mediate any relationship between job context factors and perceived audit quality reduction behaviour. The findings provide new insights into the effect of COVID-19 on audit quality reduction behaviour and its influence on the job context factors. Inevitably, in the midst of pandemic, human capital training appears to be insurmountable and such skills facilitation and knowledge if not being prioritised would likely to impede the auditing process. As a consequence, audit personnel in particular; the audit managers, directors and partners should take heed of the essential human development in the relevant auditing profession over time. Our research findings revealed that COVID-19 pandemic had a profound effect on audit quality behaviour and its influence on the job context factors. It is therefore imperative for audit profession to prepare for such unprecedented and the perceived long-lasting endemic that had thus far impacted to a significant extent on people all around the world.

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Published

2022-05-24

How to Cite

May Amy, Y. C., Lim Cong Hong, & Jeffton Low Boon Tiong. (2022). THE EFFECT OF JOB CONTEXT AND COVID-19 ON PERCEIVED AUDIT QUALITY BEHAVIOUR:: THE MEDIATING ROLE OF JOB SATISFACTION. JBFEM, 5(1), 13-30. https://doi.org/10.32770/jbfem.vol513-30