Auditor Capabilities and Workplace Pressures in Shaping Audit Quality: A Systematic Literature Review and Future Research Agenda
Keywords:
Audit Quality, Auditor Capabilities, Workplace Pressures, Digital Audit Transformation, Agency Theory.
Abstract
This study examines the determinants of audit quality through a Systematic Literature Review (SLR) approach by analyzing the role of auditor capabilities, workplace pressures, and digital transformation in contemporary audit practices. A total of 50 peer-reviewed articles were reviewed based on PRISMA guidelines to identify research trends related to professional competence, auditor expertise, knowledge development, audit judgment, workload pressure, auditor independence, and technology adoption. The findings indicate that audit quality is influenced by the interaction between individual auditor capabilities, organizational conditions, and technological advancement. Auditor competence, experience, and continuous learning strengthen audit effectiveness, while excessive workplace pressures may affect professional judgment and audit outcomes. Furthermore, digital transformation through artificial intelligence and data analytics enhances auditors’ ability to evaluate risks and improve decision-making. This study contributes to auditing literature by providing an integrated understanding of factors shaping sustainable audit quality.
References
Adams, T., Krishnan, J., & Krishnan, J. (2021). Client influence and auditor independence revisited: Evidence from auditor resignations. Journal of Accounting and Public Policy, 40, 106846. https://doi.org/10.1016/j.jacc pubpol.2021.106846
Andiola, L. M., Brazel, J. F., Downey, D. H., & Schaefer, T. J. (2024). Coaching today's auditors: What causes reviewers to adopt a more developmental approach? Accounting, Organizations and Society, 112, 101548. https://doi. org/10.1016/j.aos.2024.101548
Barr-Pulliam, D., Mason, S. A., & Muriel, L. (2026). Believe who you trust: Auditor source credibility, PCAOB inspection outcomes, and non-professional investor judgments. Journal of Accounting and Public Policy, 56, 107405. https://doi.org/10.1016/j.jaccpubpol. 2026.107405
Ben Youssef, W. A., Bouebdallah, N., & El Bouhali, M. (2025). Blockchain technology adoption intention among the Big Four audit firms. The British Accounting Review. https://doi.org/ 10.1016/j.bar.2025.101692
Biswas, P. K., Lont, D. H., Mason, S. A., McMeeking, K. P., & Pomare, C. (2026). Mandated joint audits: Are two auditors better than one? Journal of Accounting and Public Policy, 56, 107399. https://doi.org/10.1016/j.j accpubpol.2025.107399
Boyle, E. S. (2024). How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards? Journal of International Accounting, Auditing and Taxation, 54, 100598. https://doi.org/10.1016/j.intaccaudtax.2024.100 598
Carrera, N., & Mareque, M. (2023). Does gender affect qualifying decisions? Evidence from public sector audits. Journal of Business Research, 154, 113358. https://doi.org/10.10 16/j.jbusres.2022.113358
Causholli, M., Floyd, T., Jenkins, N. T., & Soltis, S. M. (2021). The ties that bind: Knowledge-seeking networks and auditor job performance. Accounting, Organizations and Society, 92, 101239. https://doi.org/10.1016/j.aos.2021.101239
Cating, R., Hale, K., & Valentine, D. F. (2026). From kindergarten to audit partner: An examination of the relative age effect on auditors. Advances in Accounting, 71, 100894. https://doi.org/10.1016/j.adiac.2026.100894
Chan, D. K., Li, X., & Xin, Q. (2021). Institutional investor inattention and audit quality. Journal of Accounting and Public Policy, 40, 106857. https://doi.org/10.1016/j.jaccpubpol.20 21.106857
Chen, R. (2026). Market reaction to narcissistic audit partners. Journal of International Accounting, Auditing and Taxation, 61, 100774. https://doi.org/10.1016/j.intaccaudta x.2026.100774
Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society, 92, 101225. https://doi.org/10.10 16/j.aos.2021.101225
Chu, J., Fisman, R., Wang, Y., & Ye, M. (2026). Audit centralization and audit quality: Evidence from Chinese cities. Journal of Accounting and Economics, 82, 101865. https://doi.org/1 0.1016/j.jacceco.2026.101865
Dang, M., Puwanenthiren, P., Truong, C., Henry, D., & Vo, X. V. (2022). Audit quality and seasoned equity offerings methods. International Review of Financial Analysis, 83, 102227. https://doi.org/10.1016/j.irfa.2022.102227
Das, A., Chong, V. K., Masschelein, S., Wang, I. Z., & Woodliff, D. R. (2025). The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments. Advances in Accounting, 68, 100781. https://doi.org/10.1016 /j.adiac.2024.100781
DeFond, M., Li, Z., Wong, T. J., & Wu, K. (2024). Competence vs. independence: Auditors' connections with members of their clients' business community. Journal of Accounting and Economics, 78, 101702. https://doi.org/10.101 6/j.jacceco.2024.101702
Deng, Y., Zhang, Z., & Liu, Y. (2023). Auditors' hometown ties and audit quality. Journal of Accounting and Public Policy, 42, 107137. https://doi.org/10. 1016/j.jaccpubpol.20 23.107137
Dierynck, B., Kadous, K., & Peters, C. P. H. (2024). Learning in the auditing profession: A framework and future directions. Accounting, Organizations and Society, 113, 101534. https://doi.org/10.1016/j.aos.2023.101534
Du, X., Zhang, X., & Lai, S. (2026). ChatGPT accessibility and audit quality: Evidence from a quasi-natural experiment in China. The British Accounting Review. https://doi.org/10.10 16/j.bar.2026.101950
Duh, R. R., Lim, J. H., Tan, H. T., & Xu, T. (2026). Leadership traits and auditors' reliance on data analytics under time pressure. Accounting, Organizations and Society, 116, 101634. https://doi.org/10.1016/j.aos.2026.101634
Elkelani, S., Salama, F. M., Abdallah, A. N., Gleason, K., & Alotaibi, E. M. (2026). The effect of auditor characteristics on the quality of segment disclosures of diversified firms. International Review of Economics and Finance, 106, 104984. https://doi.org/10.10 16/j.iref.2026.104984
Felix, R., & Wilford, A. L. (2024). Auditor's financial stress: An inconspicuous determinant of audit outcomes. Advances in Accounting, 67, 100701. https://doi.org/10.1016/j.adia c.2023.100701
Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99, 101320. https://doi.org/10.1016/j.aos.2021.101320
Huang, R., Liu, Y., & Li, X. (2026). Audit committee chairs' narcissism and audit quality. International Review of Financial Analysis, 110, 104841. https://doi.org/10.1016/j.i rfa.2025.104841
Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. https://doi.org/1 0.1016/j.envc.2022.100632
Jiang, L., Lau, S. M., Su, L. N., & Wong, H. Y. (2022). Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients. Journal of Accounting and Public Policy, 41, 107012. https://doi.org/10.1016/j.jaccpubpol.2022.107012
Johansson-Berg, T., Johed, G., & Carrington, T. (2025). On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors. The British Accounting Review, 57, 101553. https://doi.org/10.10 16/j.bar.2025.101553
Kaya, A., Gurler, H. E., Güngör Karyagdi, N., Özçalıcı, M., Akpınar, Y., Koca, N., & Pamucar, D. (2025). Decision-analytics-based enhancing auditor performance evaluation: Application of multi-criteria methodology with Monte Carlo simulation. Expert Systems with Applications, 291, 128561. https://doi.org/10.1016/j.eswa.2025.128561
Khulsum, U., Suryanto, T., Ali, J., & Wardana, H. Y. (2025). Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesian landscape. Social Sciences & Humanities Open, 12, 101905. https://doi.org/ 10.1016/j.ssaho.2025.101905
Li, M., Yang, X., & Zhai, K. (2024). Signing auditors' experience gap and audit quality. International Review of Economics and Finance, 95, 103484. https://doi.org/10.10 16/j.iref.2024.103484
Li, W., Pittman, J., Wang, Z. T., & Zhao, Z. (2025). The importance of information flow within auditors' client portfolios to audit quality. Accounting, Organizations and Society, 115, 101608. https://doi.org/10.1016/j.aos.20 25.101608
Li, Y., Liu, S., & Zhou, Y. (2025). Managerial ability, audit quality, and audit report lag. Advances in Accounting, 68, 100780. https://doi.org/10.1016/j.adiac. 2024.100780
Liang, Y., & Zhang, S. (2025). Legal background of corporate management and corporate audit quality. Finance Research Letters, 73, 106664. https://doi.org/10.1016/j.frl.2024.106664
Lin, B., Wu, L., Zhang, Y., & Zhou, J. (2025). COVID-19 pandemic and audit quality. The British Accounting Review, 57, 101504. https://doi.org/10.1016/j.bar.2024.101504
Liao, F. N., Zhang, C., Zhang, J. J., Yan, X., & Chen, T. X. (2024). Hyperbole or reality? The effect of auditors' AI education on audit report timeliness. International Review of Financial Analysis, 91, 103050. https://doi.org/10.10 16/j.irfa.2023.103050
Nguyen, T. H. (2026). The algorithmic trust paradox: A multi-stakeholder analysis of the audit expectation gap in AI-assisted engagements. Social Sciences & Humanities Open, 14, 103106. https://doi.org/10.1016/j.ssaho.2026.103106
Ortín-Angel, P., Sundgren, S., & Millán, A. (2025). CPA exam score and auditors' salaries. Journal of Contemporary Accounting & Economics, 21, 100467. https://doi.org/10.1016 /j.jcae.2025.100467
Pozzoli, M., Pagani, A., & Paolone, F. (2022). The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic. Journal of Cleaner Production, 371, 133411. https://doi.org/10.1016/j.jclepro.2022.133 411
Qian, Y., & Tan, W. (2026). Can corporate voluntary green behavior improve internal control? Evidence from a quasi-natural experiment in China. International Review of Financial Analysis, 114, 105177. https://doi.org/10. 1016/j.irfa.2026.105177
Qiao, C., Zheng, G., & Zheng, Y. (2023). Can industry information disclosure improve audit quality? China Journal of Accounting Research, 16, 100327. https://doi.org/10.101 6/j.cjar.2023.100327
Quick, R., Sanchez Toledano, D., & Sanchez Toledano, J. (2024). Measures for enhancing auditor independence: Perceptions of Spanish non-professional investors and auditors. European Research on Management and Business Economics, 30, 100250. https://doi.org/10.1016/ j.iedeen.2024.100250
Saeed, A., Zafar, M. W., Manita, R., & Zahid, N. (2024). The role of audit quality in waste management behavior. International Review of Economics and Finance, 89, 1203–1216. https://doi.org/10.1016/j.iref.2023.08.019
Sayal, A., Johri, A., Chaithra, N., Alhumoudi, H., & Alatawi, Z. (2025). Optimizing audit processes through open innovation: Leveraging emerging technologies for enhanced accuracy and efficiency. Journal of Open Innovation: Technology, Market, and Complexity, 11, 100573. https://doi.org/10.1016/j. joitmc.2025.100573
Thiéry, S., Lhuillery, S., & Tellechea, M. (2023). How can governance, human capital, and communication practices enhance internal audit quality? Journal of International Accounting, Auditing and Taxation, 52, 100566. https://doi.org/10.1016/j.intac caudtax.2023.100566
Tong, L., Wu, B., & Zhang, M. (2022). Do auditors' early-life socioeconomic opportunities improve audit quality? Evidence from China. The British Accounting Review, 54, 101040. https://doi.org/10.1016/j.bar.2021.101040
Wang, L., Qian, M., & Wang, Y. (2024). Does audit quality affect firm innovation? Industrial Marketing Management, 117, 402–417. https://doi.org/10.1016/j. indmarman.202 4.01.011
White, J. T. (2026). Auditor independence and human capital: Complements, not substitutes. Journal of Accounting and Economics. https://doi.org/10.1016 /j.jacceco.2026.101917
Wiyantoro, L. S., Yan, C., & Liu, Y. (2025). How does sustainable audit digital explain the relationship between auditor empowerment and e-audit quality? Sustainable Futures, 10, 101229. https://doi.org/10.1016/j.sftr.2025.101229
Xia, Y., Wong, S., & Xin, Q. (2024). Auditor choice in reverse mergers: Evidence from China. The British Accounting Review, 56, 101243. https://doi.org/10.10 16/j.bar.2023.101243
Xie, L., Peng, Z., & Tong, X. (2026). AI strategy, earnings management, and corporate fraud: Evidence from listed firms in China. Economic Modelling, 156, 107460. https://doi.org/10.1016/j.econmod.2025.107460
Andiola, L. M., Brazel, J. F., Downey, D. H., & Schaefer, T. J. (2024). Coaching today's auditors: What causes reviewers to adopt a more developmental approach? Accounting, Organizations and Society, 112, 101548. https://doi. org/10.1016/j.aos.2024.101548
Barr-Pulliam, D., Mason, S. A., & Muriel, L. (2026). Believe who you trust: Auditor source credibility, PCAOB inspection outcomes, and non-professional investor judgments. Journal of Accounting and Public Policy, 56, 107405. https://doi.org/10.1016/j.jaccpubpol. 2026.107405
Ben Youssef, W. A., Bouebdallah, N., & El Bouhali, M. (2025). Blockchain technology adoption intention among the Big Four audit firms. The British Accounting Review. https://doi.org/ 10.1016/j.bar.2025.101692
Biswas, P. K., Lont, D. H., Mason, S. A., McMeeking, K. P., & Pomare, C. (2026). Mandated joint audits: Are two auditors better than one? Journal of Accounting and Public Policy, 56, 107399. https://doi.org/10.1016/j.j accpubpol.2025.107399
Boyle, E. S. (2024). How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards? Journal of International Accounting, Auditing and Taxation, 54, 100598. https://doi.org/10.1016/j.intaccaudtax.2024.100 598
Carrera, N., & Mareque, M. (2023). Does gender affect qualifying decisions? Evidence from public sector audits. Journal of Business Research, 154, 113358. https://doi.org/10.10 16/j.jbusres.2022.113358
Causholli, M., Floyd, T., Jenkins, N. T., & Soltis, S. M. (2021). The ties that bind: Knowledge-seeking networks and auditor job performance. Accounting, Organizations and Society, 92, 101239. https://doi.org/10.1016/j.aos.2021.101239
Cating, R., Hale, K., & Valentine, D. F. (2026). From kindergarten to audit partner: An examination of the relative age effect on auditors. Advances in Accounting, 71, 100894. https://doi.org/10.1016/j.adiac.2026.100894
Chan, D. K., Li, X., & Xin, Q. (2021). Institutional investor inattention and audit quality. Journal of Accounting and Public Policy, 40, 106857. https://doi.org/10.1016/j.jaccpubpol.20 21.106857
Chen, R. (2026). Market reaction to narcissistic audit partners. Journal of International Accounting, Auditing and Taxation, 61, 100774. https://doi.org/10.1016/j.intaccaudta x.2026.100774
Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations and Society, 92, 101225. https://doi.org/10.10 16/j.aos.2021.101225
Chu, J., Fisman, R., Wang, Y., & Ye, M. (2026). Audit centralization and audit quality: Evidence from Chinese cities. Journal of Accounting and Economics, 82, 101865. https://doi.org/1 0.1016/j.jacceco.2026.101865
Dang, M., Puwanenthiren, P., Truong, C., Henry, D., & Vo, X. V. (2022). Audit quality and seasoned equity offerings methods. International Review of Financial Analysis, 83, 102227. https://doi.org/10.1016/j.irfa.2022.102227
Das, A., Chong, V. K., Masschelein, S., Wang, I. Z., & Woodliff, D. R. (2025). The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments. Advances in Accounting, 68, 100781. https://doi.org/10.1016 /j.adiac.2024.100781
DeFond, M., Li, Z., Wong, T. J., & Wu, K. (2024). Competence vs. independence: Auditors' connections with members of their clients' business community. Journal of Accounting and Economics, 78, 101702. https://doi.org/10.101 6/j.jacceco.2024.101702
Deng, Y., Zhang, Z., & Liu, Y. (2023). Auditors' hometown ties and audit quality. Journal of Accounting and Public Policy, 42, 107137. https://doi.org/10. 1016/j.jaccpubpol.20 23.107137
Dierynck, B., Kadous, K., & Peters, C. P. H. (2024). Learning in the auditing profession: A framework and future directions. Accounting, Organizations and Society, 113, 101534. https://doi.org/10.1016/j.aos.2023.101534
Du, X., Zhang, X., & Lai, S. (2026). ChatGPT accessibility and audit quality: Evidence from a quasi-natural experiment in China. The British Accounting Review. https://doi.org/10.10 16/j.bar.2026.101950
Duh, R. R., Lim, J. H., Tan, H. T., & Xu, T. (2026). Leadership traits and auditors' reliance on data analytics under time pressure. Accounting, Organizations and Society, 116, 101634. https://doi.org/10.1016/j.aos.2026.101634
Elkelani, S., Salama, F. M., Abdallah, A. N., Gleason, K., & Alotaibi, E. M. (2026). The effect of auditor characteristics on the quality of segment disclosures of diversified firms. International Review of Economics and Finance, 106, 104984. https://doi.org/10.10 16/j.iref.2026.104984
Felix, R., & Wilford, A. L. (2024). Auditor's financial stress: An inconspicuous determinant of audit outcomes. Advances in Accounting, 67, 100701. https://doi.org/10.1016/j.adia c.2023.100701
Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99, 101320. https://doi.org/10.1016/j.aos.2021.101320
Huang, R., Liu, Y., & Li, X. (2026). Audit committee chairs' narcissism and audit quality. International Review of Financial Analysis, 110, 104841. https://doi.org/10.1016/j.i rfa.2025.104841
Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. https://doi.org/1 0.1016/j.envc.2022.100632
Jiang, L., Lau, S. M., Su, L. N., & Wong, H. Y. (2022). Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients. Journal of Accounting and Public Policy, 41, 107012. https://doi.org/10.1016/j.jaccpubpol.2022.107012
Johansson-Berg, T., Johed, G., & Carrington, T. (2025). On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors. The British Accounting Review, 57, 101553. https://doi.org/10.10 16/j.bar.2025.101553
Kaya, A., Gurler, H. E., Güngör Karyagdi, N., Özçalıcı, M., Akpınar, Y., Koca, N., & Pamucar, D. (2025). Decision-analytics-based enhancing auditor performance evaluation: Application of multi-criteria methodology with Monte Carlo simulation. Expert Systems with Applications, 291, 128561. https://doi.org/10.1016/j.eswa.2025.128561
Khulsum, U., Suryanto, T., Ali, J., & Wardana, H. Y. (2025). Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesian landscape. Social Sciences & Humanities Open, 12, 101905. https://doi.org/ 10.1016/j.ssaho.2025.101905
Li, M., Yang, X., & Zhai, K. (2024). Signing auditors' experience gap and audit quality. International Review of Economics and Finance, 95, 103484. https://doi.org/10.10 16/j.iref.2024.103484
Li, W., Pittman, J., Wang, Z. T., & Zhao, Z. (2025). The importance of information flow within auditors' client portfolios to audit quality. Accounting, Organizations and Society, 115, 101608. https://doi.org/10.1016/j.aos.20 25.101608
Li, Y., Liu, S., & Zhou, Y. (2025). Managerial ability, audit quality, and audit report lag. Advances in Accounting, 68, 100780. https://doi.org/10.1016/j.adiac. 2024.100780
Liang, Y., & Zhang, S. (2025). Legal background of corporate management and corporate audit quality. Finance Research Letters, 73, 106664. https://doi.org/10.1016/j.frl.2024.106664
Lin, B., Wu, L., Zhang, Y., & Zhou, J. (2025). COVID-19 pandemic and audit quality. The British Accounting Review, 57, 101504. https://doi.org/10.1016/j.bar.2024.101504
Liao, F. N., Zhang, C., Zhang, J. J., Yan, X., & Chen, T. X. (2024). Hyperbole or reality? The effect of auditors' AI education on audit report timeliness. International Review of Financial Analysis, 91, 103050. https://doi.org/10.10 16/j.irfa.2023.103050
Nguyen, T. H. (2026). The algorithmic trust paradox: A multi-stakeholder analysis of the audit expectation gap in AI-assisted engagements. Social Sciences & Humanities Open, 14, 103106. https://doi.org/10.1016/j.ssaho.2026.103106
Ortín-Angel, P., Sundgren, S., & Millán, A. (2025). CPA exam score and auditors' salaries. Journal of Contemporary Accounting & Economics, 21, 100467. https://doi.org/10.1016 /j.jcae.2025.100467
Pozzoli, M., Pagani, A., & Paolone, F. (2022). The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic. Journal of Cleaner Production, 371, 133411. https://doi.org/10.1016/j.jclepro.2022.133 411
Qian, Y., & Tan, W. (2026). Can corporate voluntary green behavior improve internal control? Evidence from a quasi-natural experiment in China. International Review of Financial Analysis, 114, 105177. https://doi.org/10. 1016/j.irfa.2026.105177
Qiao, C., Zheng, G., & Zheng, Y. (2023). Can industry information disclosure improve audit quality? China Journal of Accounting Research, 16, 100327. https://doi.org/10.101 6/j.cjar.2023.100327
Quick, R., Sanchez Toledano, D., & Sanchez Toledano, J. (2024). Measures for enhancing auditor independence: Perceptions of Spanish non-professional investors and auditors. European Research on Management and Business Economics, 30, 100250. https://doi.org/10.1016/ j.iedeen.2024.100250
Saeed, A., Zafar, M. W., Manita, R., & Zahid, N. (2024). The role of audit quality in waste management behavior. International Review of Economics and Finance, 89, 1203–1216. https://doi.org/10.1016/j.iref.2023.08.019
Sayal, A., Johri, A., Chaithra, N., Alhumoudi, H., & Alatawi, Z. (2025). Optimizing audit processes through open innovation: Leveraging emerging technologies for enhanced accuracy and efficiency. Journal of Open Innovation: Technology, Market, and Complexity, 11, 100573. https://doi.org/10.1016/j. joitmc.2025.100573
Thiéry, S., Lhuillery, S., & Tellechea, M. (2023). How can governance, human capital, and communication practices enhance internal audit quality? Journal of International Accounting, Auditing and Taxation, 52, 100566. https://doi.org/10.1016/j.intac caudtax.2023.100566
Tong, L., Wu, B., & Zhang, M. (2022). Do auditors' early-life socioeconomic opportunities improve audit quality? Evidence from China. The British Accounting Review, 54, 101040. https://doi.org/10.1016/j.bar.2021.101040
Wang, L., Qian, M., & Wang, Y. (2024). Does audit quality affect firm innovation? Industrial Marketing Management, 117, 402–417. https://doi.org/10.1016/j. indmarman.202 4.01.011
White, J. T. (2026). Auditor independence and human capital: Complements, not substitutes. Journal of Accounting and Economics. https://doi.org/10.1016 /j.jacceco.2026.101917
Wiyantoro, L. S., Yan, C., & Liu, Y. (2025). How does sustainable audit digital explain the relationship between auditor empowerment and e-audit quality? Sustainable Futures, 10, 101229. https://doi.org/10.1016/j.sftr.2025.101229
Xia, Y., Wong, S., & Xin, Q. (2024). Auditor choice in reverse mergers: Evidence from China. The British Accounting Review, 56, 101243. https://doi.org/10.10 16/j.bar.2023.101243
Xie, L., Peng, Z., & Tong, X. (2026). AI strategy, earnings management, and corporate fraud: Evidence from listed firms in China. Economic Modelling, 156, 107460. https://doi.org/10.1016/j.econmod.2025.107460
Published
2026-09-20
How to Cite
Tri Florencia, E., Yusnaini, & Kartasari, S. F. (2026). Auditor Capabilities and Workplace Pressures in Shaping Audit Quality: A Systematic Literature Review and Future Research Agenda. International Journal of Education, Vocational and Social Science , 5(04), 1502-1527. https://doi.org/10.63922/ijevss.v5i04.6622
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
