The influence of competency, professional behavior and independency on auditor performance in the digital era with time budget pressure moderators

Abstract

This research investigates the impact of competency, professional behavior, and independence on performance of auditors, along with the moderating role of time budget pressure. The research was carried out quantitatively utilizing statistics to process data, collected from 150 auditors through surveys conducted at various audit firms in Ho Chi Minh City, Vietnam. Study based on empirical evidence have discovered competency, professional behavior, and independence significantly influence the performance achievement of auditors. The moderation findings suggest that time budget pressure can be effectively integrated with the impact of enhancing competency, professional behavior, and independence in achieving the performance of auditors. The research emphasizes the managerial importance of effectively managing time pressure to optimize performance and ensure work quality. The research contributes to theoretical and practical development, namely attribution theory, Resource-Based View theory, Quality theory, and Work stress theory in accounting or auditing research, and contributes to improving audit processes, management frameworks, and regulatory policies based on information technology. By providing insights into the factors determining auditor performance, the practical implication is to provide audit firms and related organizations with the necessary information to enhance personnel management and training. Effective management of time pressure will help companies enhance the quality of services.