Moderating Effect of Auditor Experience in the Interplay of Technology, Motivation, Time Pressure, and Audit Quality.
Publication Date: 16/07/2025
Author(s): Kwaku Ohemeng Tinyase, Evans O. N. D. Ocansey (Ph.D.), Felix Oppong Asamoah (Ph.D.).
Volume/Issue: Volume 8, Issue 3 (2025)
Page No: 39-65
Journal: African Journal of Accounting and Financial Research (AJAFR)
Abstract:
The increasing complexity of the modern audit environment, characterized by technological advancements, heightened stakeholder expectations, and stringent regulatory requirements, has intensified the challenges faced by auditors in delivering high-quality audits. This study investigates the interplay between technology adoption, auditor motivation, and time pressure on audit quality, with a specific focus on the moderating role of auditor experience. Drawing upon the Job Demands-Resources (JD-R) model and the theory of cognitive fit, this research employs a cross-sectional design and a sample of 350 auditors from various specializations in Accra, Ghana. Structural equation modeling is used to test the hypothesized relationships. The findings reveal that auditor motivation and technology adoption have significant positive effects on audit quality, while time pressure exhibits a counterintuitive positive influence. Notably, auditor experience significantly moderates these relationships, enhancing the positive impact of motivation and technology on audit quality while mitigating the adverse effects of time pressure. Furthermore, the combined influence of motivation, time pressure, and technology on audit quality is found to be significant, with auditor experience playing a crucial moderating role in this complex interplay. These findings underscore the importance of cultivating experienced auditors who can effectively navigate the challenges posed by technological disruption, motivational factors, and time constraints to deliver high-quality audits. The study contributes to the understanding of audit quality dynamics in the contemporary audit environment and offers valuable insights for audit firms, regulators, and policymakers.
Keywords:
Audit quality, Audit time pressure, Auditor experience, Auditor Motivation, Technology.
