Work stress, time budget pressure, and audit sustainable process and quality

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Abstract

Auditor perceptions of time budget pressure and work stress have been widely discussed as factors contributing to declining audit quality. This study aims to examine the impact of time budget pressure on the decline in audit quality, with work stress as a mediating variable. This research employed a quantitative approach using a survey questionnaire distributed to auditors working at public accounting firms. Central Java, Indonesia. A total of 62 valid responses were analyzed. Convenience sampling was applied, and data were analyzed using the partial least squares (PLS) method. The results of the study indicate that time budget pressure and work stress both have a positive and significant effect on audit quality decline. Furthermore, work stress is proven to mediate the relationship between time budget pressure and audit quality decline. These findings imply that the pressure to complete audits does not directly decrease audit quality; rather, such pressure increases auditor stress, which subsequently leads to a decline in audit quality. Therefore, work stress acts as a bridge linking time budget pressure to reduced audit quality. This study contributes to the behavioral accounting literature by emphasizing the mediating role of work stress in understanding how time constraints influence audit quality and by providing insights for promoting sustainable audit practices.

Keywords: Auditor, Audit Quality, Public Accounting Office, Time Budget Pressure, Work Stress

Authors’ individual contribution: Conceptualization — C.S. and P.H.; Methodology — C.S. and P.H.; Software — I.N. and A.B.; Validation — C.S. and T.P.; Formal Analysis — C.S. and P.H.; Investigation — I.N. and T.P.; Resources — P.H. and I.N.; Data Curation — C.S. and A.B.; Writing — Original Draft — C.S. and P.H.; Writing — Review & Editing — C.S. and P.H.; Visualization — I.N. and A.B.; Supervision — C.S.; Project Administration — T.P.; Funding Acquisition — P.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G40, M41, M42

Received: 01.09.2025
Revised: 06.11.2025; 24.11.2025; 10.12.2025
Accepted: 15.12.2025
Published online: 17.12.2025

How to cite this paper: Srimindarti, C., Hardiningsih, P., Nurhayati, I., Badjuri, A., & Poerwati, T. (2025). Work stress, time budget pressure, and audit sustainable process and quality. Corporate Governance and Sustainability Review, 9(4), 184–191. https://doi.org/10.22495/cgsrv9i4p16