审计师工作压力传导与审计质量——基于JD-C模型的理论分析框架

Auditor's Work Stress Transfer and Audit Quality:A Theoretical Analysis Framework Based on JD-C Model

工作压力会影响工作质量与组织绩效,独立审计工作亦复如是。基于我国审计市场竞争环境与公司年报审计忙季特点,借鉴JD-C工作压力模型构建理论分析框架,研究结果表明,工作压力对审计质量的影响取决于审计师针对工作需求实施的工作控制的有效程度,其作用传导机制受制于个体感知因素,包括个体异质性、事务所工作支持机制及外部法律环境等。因此,应立足行为个体视角探索审计师工作压力的应对机制与策略,为解决审计师工作压力实践问题提供理论指导与科学依据。

Work stress can affect work quality and organizational performance, so it is with the independent audit work. Based on the competitive environment of China＇ s audit market and thecharacteristics of the busy seasons of corporate annual reports audit, this paper builds the framework for theoretical analysis by referring to JD-C Model. The results show that the impact of auditor＇ sworkstress on audit quality depends on the effectiveness of the job control performed by auditors according to the job demand. Its transmission mechanism is subject to the individual perception factors,including the individual heterogeneity, the supporting mechanism of audit firm, the external legal environment and so on. Therefore, we should explore the mechanisms and strategies to deal with auditor＇s work stress from the individual perspective, so as to provide theoretical guidance and scientific evidence to solve the practical issue of auditor＇ s work stress.