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The Struggle Is Real: When Audit Office Resource Strain Impacts Audit Quality

Cristina Bailey et al.

Current Issues in Auditing2025https://doi.org/10.2308/ciia-2024-041article
AJG 2ABDC B
Weight
0.36

Abstract

SUMMARY Audit offices have finite resources available and, as a result, changes in workload can create resource strain. Overworked employees are susceptible to burnout, which leads to a reduction in job performance and lower audit quality. We summarize key findings from recent publications on resource strain, identify settings where resource strain is more likely, and make suggestions for audit practitioners. Our literature review and insights are intended to help practitioners maintain audit quality. JEL Classifications: M41; M42.

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https://doi.org/https://doi.org/10.2308/ciia-2024-041

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@article{cristina2025,
  title        = {{The Struggle Is Real: When Audit Office Resource Strain Impacts Audit Quality}},
  author       = {Cristina Bailey et al.},
  journal      = {Current Issues in Auditing},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/ciia-2024-041},
}

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The Struggle Is Real: When Audit Office Resource Strain Impacts Audit Quality

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Evidence weight

0.36

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.