Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction

  title={Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction},
  author={Julie S. Persellin and Jaime J. Schmidt and Scott D. Vandervelde and Michael S. Wilkins},
We survey over 700 auditors about audit workloads and the relationship between audit workloads, perceived audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents cite deadlines and staffing shortages as two of the primary reasons for high workloads and further believe… 

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