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

  • Authors

    • Mohammad Ridwan Rumasukun Department of Accounting, Faculty of Economics and Business, Universitas Yapis, Papua. Indonesia
    • Muhammad Yamin Noch Department of Accounting, Faculty of Economics and Business, Universitas Yapis, Papua. Indonesia
    https://doi.org/10.14419/pkmncd61

    Received date: November 8, 2025

    Accepted date: December 14, 2025

    Published date: December 27, 2025

  • Auditor Independence; Auditor Experience; Time Pressure; Workload; Professional Scepticism; Risk Assessment; Financial Reporting Quality‎.

  • 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.

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    Rumasukun, M. R. ., & Noch, M. Y. (2025). Auditor Independence, Experience, Time Pressure, Workload,‎and Financial Reporting Quality: Mediating Roles of‎Professional Scepticism and Risk Assessment. International Journal of Accounting and Economics Studies, 12(8), 842-853. https://doi.org/10.14419/pkmncd61