Studi Literatur Tekanan Kerja Di Perusahaan Audit
Abstract
Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors may experience pressures that have an impact on the attitudes, intentions and behavior of the auditors in implementing the audit program; and can further affect audit quality.This article aims to describe and discuss various forms of potential pressure within audit firms and their impact on auditor behavior in implementing audit programs. To achieve this goal, the general model of job stress is used as a framework to build a model of stress in the audit firm's work environment. A review of previous research in this area is presented, and directions for future research are presented.
Keywords: Pressure, Stress, Auditor Behavior
References
Alderman, C.W., and Deitrick, J.W. (1982). Auditor’s Perceptions of Time Budget Pressure and Premature Sign-0ffs: A Replication and Extension. Auditing : A Journal of Practice and Theory. 1(2), 54-58.
Beehr, T. (1998). An Organizational Psychology Meta-Model of Occupational Stress. In C.L. Cooper (Eds), Theories of Organizational Stress. New York, Oxford University Press.
Chan, K. B. (1977). Individual Differences in Reaction to Stress and Their Personality and Situasional Determinants. Social Science and Medicine. 11, 89-103.
Choo, F., (1986). Job Stress, Job Performance, and Auditor Personality Characteristics. Auditing: A Journal of Practice and Theory. 5(2), 17-34.
------, (1995). Auditors’ Judgment Performance Under Stress: A Test of The Predicted Relationship by Three Theoritical Models. Journal of Accounting, Auditing and Finance. 10. Summer, 611-641.
Cook, E. and Kelley, T. (1988), Auditor Stress and Time Budgets. The CPA Journal. 8(7), 83-86.
Daniels, K., and Guppy A. (1992). “Control, Information Seeking Preferences, Occupational Stressors, and Psychological Well-Being. Work and Stress October-December. 347-353.
DeZoort, F. T. (1998). Time Pressure Research in Auditing: Implications for Practice. The Auditor’s Report. 22(1): 11-14.
------, and Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research In Accounting. Journal of Accounting Literature. 16, 28-65.
Dirsmith, M., and Covaleski, M. (1985). Informal Comunications, Nonformal Comunications, and Mentoring in Public Accounting. Accounting Organization and Society. 10(2), 149-169.
Evans, B. J. and Goman, G.J. (1993). “General versus Specific Measures of Occupational Stress: An Australian Police Survey. Stress Medice. January,11-20.
Fox, M., Dwyer, D., and Ganster, D. (1993). Effects of Stressful Job Demands and Control of Physiological and Attitudinal Outcomes in a Hospitals Setting. Academy of Management Journal. 36, 289-318.
Gaertner, J. F., and Ruhe, J.A. (1981). Job-Related Stress in Public Accounting, Journal of Accountancy. June, 68-74.
Gibson, J., L., Ivancevich, J.M., and Donnelly, J. H. (1995). Organizations, Eight Edition, Richrad D. Irwin.
Houston, R. W. (1999). The effect of Fee Pressure and Client Risk on Auditor Seniors’ Time Budget Decisions. Auditing: A Journal of Practice and Theory. 18(2), 70-86.
Jones. (1991). Ethical Decision Making by Individual in Organization: An Issue-Contingent Modelâ€. Academic of Management Review. 16(2), 366-395.
Kelley, T. and Margheim, L. (1990). The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory. 9(2), 21-41.
------, and Seiler, R. E. (1982). Auditor Stress and Time Budget. The CPA Journal, December, 24-34.
Lazarus, R. S. (1995). Psycological Stress in the Work Place†In Crandall, R and Perrewe, P.L. (eds). Occupational Stress: A Handbook. Washington, DC: Taylor & Francis: 3-14.
Lazarus, R. S., and Folkman, S. (1984). Stress, Appraisal, and Coping. New York, Springer Publishing Company.
Lightner, S.S., Adams, S, and Lightner, K. (1982). The Influence of Situasional, Ethical and Expentancy Theory Variables on Accountants’ Underreporting Behavior. Auditing: Journal of Practice and Theory. 2, 1-12.
Margheim, L., and Pany K. (1986). “Quality Control, Prematur Sign-off and Underreporting of Time: Some Empirical Findings,†Auditing: A Journal of Practice and Theory. 5(2), 50-63.
Marxen, D.E. (1990). A Behavioral Investigation of Time Budget Preparation in a Competitive Audit Environment. Accounting Horizon, June, 47-57.
McDaniel, L. S, (1990). The Effect of Time Pressure and Audit Program Structure on Audit Performanceâ€. Journal of Accountancy Research. 28, 267-285.
Moreno, K., and Bhattacharjee, S. (2003). “The Impact of Pressure from Potential Client Business Opportunities on the Judgment of Auditors across Professional Ranks. Auditing: A Journal of Practice and Theory. 22.(1), 13-28.
Parkes, K. (1984). Locus of Control, Cognitive Appraisal and Stressful Episode. Journal of Personality and Social Psychologi. 43, March, 655-688.
Ponemon, L.A. (1992) Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study. Contemporary Accounting Research. 9, 71-189.
Raghunathan, B. (1991). Premature Signing-Off of Auditor Procedure an Analysis. Accounting Horizon. 5(2), 71-79.
Ress, D. W., and Cooper, C. L., (1992). The Occupational Stress Indicator Locus of Control Scale: Should this be Regarded as a State Rather than Trait Measure?. Work and Stress January-March, 45-48.
Robbins, S.P., (2001). Organizational Behavior. New Jersey: Prentice-Hall.
Schil, T., and Beyler, J. (1992). Self-Defeating Personality and Strategies for Coping with Stress. Psychological Report 71, 67-70.
Shapeero, M., Koh, H.C., and Killough, L.N. (2003). Underrorting and Premature Sign-off in Public Accounting. Managerial Auditing Journal. 18(6/7), 478-489.
Smith, K. J., and Everly, G. S. (1990). An Intra and Inter-Occupational Analysis of Stress. Psychological Reports. December. 755-758.
Tsui, J. S. L., and Gul, F. A. (1996). “Auditors’ Behaviour in Audit Conflict Situation: A Research Notes on The Role of Locus of Control and Ethical Reasoningâ€, Accounting, Organizations and Society. 21(1), 41-51.
Waggoner, J. B., and Cashell, J. D.(1991). The Impact of Time Pressure on Auditor’s Performance. CPA Journal, 50(1), 27-32
Beehr, T. (1998). An Organizational Psychology Meta-Model of Occupational Stress. In C.L. Cooper (Eds), Theories of Organizational Stress. New York, Oxford University Press.
Chan, K. B. (1977). Individual Differences in Reaction to Stress and Their Personality and Situasional Determinants. Social Science and Medicine. 11, 89-103.
Choo, F., (1986). Job Stress, Job Performance, and Auditor Personality Characteristics. Auditing: A Journal of Practice and Theory. 5(2), 17-34.
------, (1995). Auditors’ Judgment Performance Under Stress: A Test of The Predicted Relationship by Three Theoritical Models. Journal of Accounting, Auditing and Finance. 10. Summer, 611-641.
Cook, E. and Kelley, T. (1988), Auditor Stress and Time Budgets. The CPA Journal. 8(7), 83-86.
Daniels, K., and Guppy A. (1992). “Control, Information Seeking Preferences, Occupational Stressors, and Psychological Well-Being. Work and Stress October-December. 347-353.
DeZoort, F. T. (1998). Time Pressure Research in Auditing: Implications for Practice. The Auditor’s Report. 22(1): 11-14.
------, and Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research In Accounting. Journal of Accounting Literature. 16, 28-65.
Dirsmith, M., and Covaleski, M. (1985). Informal Comunications, Nonformal Comunications, and Mentoring in Public Accounting. Accounting Organization and Society. 10(2), 149-169.
Evans, B. J. and Goman, G.J. (1993). “General versus Specific Measures of Occupational Stress: An Australian Police Survey. Stress Medice. January,11-20.
Fox, M., Dwyer, D., and Ganster, D. (1993). Effects of Stressful Job Demands and Control of Physiological and Attitudinal Outcomes in a Hospitals Setting. Academy of Management Journal. 36, 289-318.
Gaertner, J. F., and Ruhe, J.A. (1981). Job-Related Stress in Public Accounting, Journal of Accountancy. June, 68-74.
Gibson, J., L., Ivancevich, J.M., and Donnelly, J. H. (1995). Organizations, Eight Edition, Richrad D. Irwin.
Houston, R. W. (1999). The effect of Fee Pressure and Client Risk on Auditor Seniors’ Time Budget Decisions. Auditing: A Journal of Practice and Theory. 18(2), 70-86.
Jones. (1991). Ethical Decision Making by Individual in Organization: An Issue-Contingent Modelâ€. Academic of Management Review. 16(2), 366-395.
Kelley, T. and Margheim, L. (1990). The Impact of Time Budget Pressure, Personality and Leadership Variabel on Dysfunctional Behavior. Auditing: A Journal of Practice and Theory. 9(2), 21-41.
------, and Seiler, R. E. (1982). Auditor Stress and Time Budget. The CPA Journal, December, 24-34.
Lazarus, R. S. (1995). Psycological Stress in the Work Place†In Crandall, R and Perrewe, P.L. (eds). Occupational Stress: A Handbook. Washington, DC: Taylor & Francis: 3-14.
Lazarus, R. S., and Folkman, S. (1984). Stress, Appraisal, and Coping. New York, Springer Publishing Company.
Lightner, S.S., Adams, S, and Lightner, K. (1982). The Influence of Situasional, Ethical and Expentancy Theory Variables on Accountants’ Underreporting Behavior. Auditing: Journal of Practice and Theory. 2, 1-12.
Margheim, L., and Pany K. (1986). “Quality Control, Prematur Sign-off and Underreporting of Time: Some Empirical Findings,†Auditing: A Journal of Practice and Theory. 5(2), 50-63.
Marxen, D.E. (1990). A Behavioral Investigation of Time Budget Preparation in a Competitive Audit Environment. Accounting Horizon, June, 47-57.
McDaniel, L. S, (1990). The Effect of Time Pressure and Audit Program Structure on Audit Performanceâ€. Journal of Accountancy Research. 28, 267-285.
Moreno, K., and Bhattacharjee, S. (2003). “The Impact of Pressure from Potential Client Business Opportunities on the Judgment of Auditors across Professional Ranks. Auditing: A Journal of Practice and Theory. 22.(1), 13-28.
Parkes, K. (1984). Locus of Control, Cognitive Appraisal and Stressful Episode. Journal of Personality and Social Psychologi. 43, March, 655-688.
Ponemon, L.A. (1992) Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study. Contemporary Accounting Research. 9, 71-189.
Raghunathan, B. (1991). Premature Signing-Off of Auditor Procedure an Analysis. Accounting Horizon. 5(2), 71-79.
Ress, D. W., and Cooper, C. L., (1992). The Occupational Stress Indicator Locus of Control Scale: Should this be Regarded as a State Rather than Trait Measure?. Work and Stress January-March, 45-48.
Robbins, S.P., (2001). Organizational Behavior. New Jersey: Prentice-Hall.
Schil, T., and Beyler, J. (1992). Self-Defeating Personality and Strategies for Coping with Stress. Psychological Report 71, 67-70.
Shapeero, M., Koh, H.C., and Killough, L.N. (2003). Underrorting and Premature Sign-off in Public Accounting. Managerial Auditing Journal. 18(6/7), 478-489.
Smith, K. J., and Everly, G. S. (1990). An Intra and Inter-Occupational Analysis of Stress. Psychological Reports. December. 755-758.
Tsui, J. S. L., and Gul, F. A. (1996). “Auditors’ Behaviour in Audit Conflict Situation: A Research Notes on The Role of Locus of Control and Ethical Reasoningâ€, Accounting, Organizations and Society. 21(1), 41-51.
Waggoner, J. B., and Cashell, J. D.(1991). The Impact of Time Pressure on Auditor’s Performance. CPA Journal, 50(1), 27-32
Published
2022-07-23
Section
Articles
