Auditor Independence, Experience, Time Pressure, Workload,‎and Financial Reporting Quality: Mediating Roles of‎Professional Scepticism and Risk Assessment

Mohammad Ridwan Rumasukun; Muhammad Yamin Noch

doi:10.14419/pkmncd61

Article Details

Auditor Independence, Experience, Time Pressure, Workload,‎and Financial Reporting Quality: Mediating Roles of‎Professional Scepticism and Risk Assessment

Authors:

Mohammad Ridwan Rumasukun | Muhammad Yamin Noch

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 8, pp.842-853

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386419

pISSN:

2309-4508

DOI:

10.14419/pkmncd61

Keywords:

Abstract:

 Audit quality remains a central concern in contemporary financial ecosystems, where public trust hinges upon the credibility of financial ‎disclosures and the ethical integrity of auditors. This study critically examines the indirect effects of auditor independence, experience, time ‎pressure, and workload on financial reporting quality through the mediating roles of professional scepticism and risk assessment. Drawing ‎on the critical-positivist paradigm, this research integrates behavioral, structural, and ethical dimensions to provide a holistic understanding ‎of how human and contextual factors interact to shape audit outcomes. Using a quantitative survey method with 178 professional auditors ‎and data analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings reveal that professional scepticism and ‎risk assessment quality serve as significant mediators linking auditor attributes to financial reporting quality. Specifically, auditor experience, ‎time pressure, and workload exhibit strong indirect effects on reporting quality. At the same time, independence demonstrates a weaker, ‎statistically insignificant path—suggesting that institutional and client-related pressures may undermine formal autonomy. The results ‎highlight a paradox wherein professional scepticism, shaped by experience and workload, enhances audit quality yet remains vulnerable to ‎procedural fatigue and cognitive overload under excessive pressure. The findings underscore that audit quality transcends technical compliance; it embodies a form of ethical consciousness in which auditors must navigate the competing demands of independence, judgment, and ‎responsibility. The study contributes to the audit quality discourse by revealing that fostering reflective professional scepticism and managing a balanced workload are essential to sustaining the credibility of financial reporting in an increasingly complex audit environment.

Article Details

Auditor Independence, Experience, Time Pressure, Workload,‎and Financial Reporting Quality: Mediating Roles of‎Professional Scepticism and Risk Assessment

Authors:

Mohammad Ridwan Rumasukun | Muhammad Yamin Noch

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 8, pp.842-853

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386419

pISSN:

2309-4508

DOI:

10.14419/pkmncd61

Auditor Independence

Auditor Experience

Time Pressure

Workload

Professional Scepticism

Risk Assessment

Financial Reporting Quality\u200e.

Issues

Article Details

Authors: Mohammad Ridwan Rumasukun | Muhammad Yamin Noch

Publisher: Science Publishing Corporation

Journal: International Journal of Accounting and Economics Studies Vol.12 Issue 8, pp.842-853

Document Type: Article

Publication Date: 12/2025

Document Language: English

Document ID (Org No.): 2001386419

pISSN: 2309-4508

DOI: 10.14419/pkmncd61

Issues

Authors:

Mohammad Ridwan Rumasukun | Muhammad Yamin Noch

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 8, pp.842-853

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386419

pISSN:

2309-4508

DOI:

10.14419/pkmncd61