Auditor Stress: Literature Review and Classification

The aim of this study is to review the effects of the recent auditing quality standards on auditing companies and auditors and also review the literature about auditor stress stemming from other stress factors, which have impacts on audit quality. In the first hand, recent Turkish and American audit standards mentioning audit quality are examined. Secondly, stress factors impacting audit quality have been classified. The main source of the literature survey is Web of Science, where 98 papers published in prestigious journals had been accessed. As the second valuable source, the American Accounting Association publications are referred. An additional 20 relevant academic studies are also handled. Along with other criteria, all of these studies are classified according to their research questions and methods. Similar studies either to complete the findings or to enhance those academic researches are planned to be conducted to explore auditor stress in Turkey. The limitations of the study is the usage of above-mentioned Web sources; thus the conscience omittance of non-indexed research. In the last section, authors have recommendations for further researches on auditor stress.