Abstract
This paper investigates the effect of stress arousal on the relationship between audit quality practices and ethical organizational culture and the mediating role of ethical organizational culture. The study collected data through a survey of financial auditors in Saudi Arabia. The reliability and validity of the scale were assessed prior to data collection. The data was analysed using moderated logistic regression analysis. The findings indicated a relationship between ethical organizational culture and reduced audit quality practices and time budget pressure. Similarly, results indicated stress arousal mediates the relationship between time budget pressure and reduced audit quality practices and ethical organizational culture influence the relationship of stress arousal and reduced audit quality practices.
Disciplinary: Management Accounting. (C) 2020 INT TRANS J ENG MANAG SCI TECH.