Auditors’ Work–Life Balance and Stress: Implications for Reduced Audit Quality Behaviours

The purpose of this study is to evaluate the relationship between auditors’ work life balance (WLB) and work stress (WS) and their implications for reduced audit quality behaviours (RAQB). RAQB is a form of dysfunctional behaviours in auditing that eventually affects the quality of audit. Audit quality is defined as all audit procedures are satisfactorily performed, and stakeholders are not negatively affected with the results of poor audit quality. While audit quality has been extensively examined in prior research, limited attention has been given to how auditors’ work–life balance and work stress contribute to the occurrence of RAQB. Drawing on the perspectives of external auditors, this study enhances understanding of how WLB and WS influence auditors’ tendency to engage in RAQB. This study may offer insights and guidance to regulators, standard setters, and managerial audit to consider ways of bringing improvements to the auditors typically manage the stress on the workplace and engage in RAQB, contributing to ongoing efforts to promote healthier work environments and more reliable audit outcomes. Additionally, the current study contributes to the auditing literature by integrating behavioural factors such as WLB and WS into the discussion of RAQB. Limitations of the study and directions for future research are also discussed.