Workload, Commercial Focus, and Audit Quality – the Moderating Role of Office Culture and Auditor Narcissism

In this paper, we examine how senior auditors’ perceptions of their portfolios relate to audit quality-threatening behaviors (QTBs). Using survey data from 231 senior auditors across five audit firms in the Netherlands, we explore whether perceived workload and commercial focus hinder their performance. Our results show that both perceived workload and commercial focus are positively associated with QTBs, indicating that these factors contribute to lower audit quality.

We also examine whether job resources and personality traits moderate these relationships. An office culture with open communication can reduce the positive link between commercial focus and QTBs. In contrast, senior auditors’ grandiose narcissism strengthens the relationship between perceived workload and QTBs, suggesting that narcissistic auditors may be more inclined to cut corners when they feel overloaded.