Shengwen Xie

Bio: Shengwen Xie is an academic researcher from Jiangxi University of Finance and Economics. The author has contributed to research in topics: Quality audit & Performance audit. The author has an hindex of 1, co-authored 1 publications receiving 34 citations.

How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market

Abstract: With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3) the perception of work stress depends on auditors’ individual characteristics. Auditors from international audit firms and those in the role of partner respond more strongly to work stress than industry experts. Auditors tend to react more intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress and rationalize their allocation of audit resources to ensure high audit quality.

A Systematic Literature Review of Work Stress

Abstract: PurposeThe purpose of this paper was to review Work stress literature and its various definitions, demographics, methodologies and industries/ research unit. Design/methodology/approachThe paper contains different definitions of work stress stated by different authors or researchers of different countries. A total of 203 papers have been reviewed from the year 1993 to 2017. These research papers have been classified into year of publication, demography profile of authors, country of research, research methodology and type of research/ research unit. FindingsIt was observed that the work stress not only affects the physical and psychological state but also had an adverse impact on family and social life of employees. The findings also reveal some of the major work stressors and the coping strategies to reduce the stress. This paper also helps to understand the conceptual knowledge of work stress, its causes and consequences in the workplace. Practical implications-Stress management workshops can be conducted in different organization on regular basis which can educate workers about the source of stress and its harmful consequences on their health and how they can reduce stress effectively. A list of coping strategies has been mention in the paper to cope with the stress. Originality/value – This paper reviews total 203 research papers. Further the paper is classified on the basis year, author profile, research methodology and type of industry.

Effect of a Job Demand-Control-Social Support Model on Accounting Professionals' Health Perception.

Abstract: The Job Demand-Control and Job Demand-Control-Support (JDCS) models constitute the theoretical approaches used to analyze the relationship between the characteristics of labor and occupational health. Few studies have investigated the main effects and multiplicative model in relation to the perceived occupational health of professional accountants. Accountants are subject to various types of pressure in performing their work; this pressure influences their health and, ultimately, their ability to perform a job well. The objective of this study is to investigate the effects of job demands on the occupational health of 739 accountants, as well as the role of the moderator that internal resources (locus of control) and external resources (social support) have in occupational health. The proposed hypotheses are tested by applying different models of neural networks using the algorithm of the Extreme Learning Machine. The results confirm the relationship between certain stress factors that affect the health of the accountants, as well as the direct effect that the recognition of superiors in occupational health has. Additionally, the results highlight the moderating effect of professional development and the support of superiors on the job's demands.

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Abstract: Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditors from government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.

Internal auditor selection using a TOPSIS/non-linear programming model

Abstract: One of the most challenging problems in personnel selection is the multi-attribute nature of the candidates. This problem is magnified during the procedure of selection of sophisticated personnel, such as internal auditors. By definition, an internal auditor must combine a selection of analytical and non-analytical skills, corresponding to specific cognitive and behavioral attributes. In this paper, a framework for internal auditors’ selection using TOPSIS technique is proposed, integrating behavioral and cognitive skills. AHP technique has been used to determine the weights of each criterion. By prioritizing the latter skills, the proposed framework can identify employable and potentially employable candidates. Besides considering the desirable skills in the process of personnel selection, the expected performance is also taken into account. To examine what would be the ideal importance of cognitive and behavioral skills that maximizes candidates’ performance, a non-linear programming method is applied. A real-life application is demonstrated to a sample of internal auditors from the Greek branch of a multi-national company.

The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey

Abstract: In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms Prior studies regarding auditor busyness ha