INFLUENCE OF LOCUS OF CONTROL AND RESILIENCE IN RELATING OCCUPATIONAL STRESS TO AUDIT QUALITY REDUCING PRACTICES
DOI:
https://doi.org/10.22561/cvr.v33i3.7040Keywords:
Occupational Stress, Audit Quality, Locus of Control, ResilienceAbstract
This article aimed to assess the influence of locus of control and resilience in the relationship between occupational stress and practices that reduce audit quality. For this, it carried out a survey with 124 auditors registered with the CNAI of the Federal Accounting Council, through an online questionnaire sent by the network of professional contacts Linkedin®. The results indicated that it does not refer to stress when the Conflict of Roles is increased as Reduced Audit Practices (PRQA); that Role Ambiguity, although it reflects in greater Stress, does not reflect in greater reduction of PRQA. It is concluded that behavioral variables, such as stress and locus of control, affect audit quality and need to be further studied by researchers and considered by regulators from the perspective of what actions can be taken to understand and monitor them. them in the interest of preserving the quality of those issued by the auditors. This study contributes to the audit literature, especially by analyzing behavioral variables, which represent a research gap that still needs to be explored.
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