Abstract:

Quality audits have a crucial role in the effectiveness of government administration. Previous studies showed that audit quality can be altered by several variables, therefore the purpose of this study is to be able to find out whether time budget pressure, self-efficacy, resilience, and burnout affect the reduced audit quality practices (RAQP) resulting in lowering the audit quality, on auditors in the public sector. Data were collected by distributing on-line questionnaires to 385 public auditors and Structural Equation Modeling was used for data processing. The results showed that time budget pressure had a significant positive effect on burnout and RAQP, whereas self-efficacy and resilience had a significant negative effect on burnout and RAQP while burnout showed a significantly positive value on RAPQ