Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit quality and as a result, it exposes auditing firms to legal responsibility and loss of credibility.The main objective of this paper is to survey the relationship between  auditors’ wok stress and the audit quality with emphasis on abnormal audit fees , the initail audit and the conservatism. Logistic regression was used to test the hypotheses.  The research  sample consist of  123 listed firm  in Tehran stock market from  2011 to 2017. Results indicate that there is a significant negative relationship between auditors’ work stress and audit quality and initail audit intensifies this negative relationship. Also results show that abnormal audit fees and conservatisn is not any effect on  relationshop between auditors’ work stress and audit quality.