Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. Working from home to this extent is a new phenomenon, and thus, there is a need to further research the effects on auditors.  In this thesis, the factors influencing RAQ behavior are theorized based on the Job Demand-Control-Support (JDCS) model. This thesis examines how auditors with high home demands perceive time pressure, workload, and work-life balance to be affected when working from home and how it affects their propensity to engage in RAQ behavior. Furthermore, this thesis aims to examine if there are gender differences in auditors’ perceptions regarding these factors. In this thesis, high home demands mean having at least one child under the age of twelve. Data was collected using a qualitative method and conducting 14 interviews on how the auditors perceive the factors influencing RAQ behavior have been affected while working from home. The result of the thesis indicates that the propensity of auditors engaging in RAQ behavior is decreased when auditors with high home demands are working from home. Also, the results indicate that both male and female auditors with high home demands enjoy working from home and that there has been a decreased propensity to engage in RAQ behavior. This thesis highlights how the propensity of auditors with high home demands engaging in RAQ can be reduced, contributing to overall higher audit quality.

Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2008.

Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2008.

Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2008.

Emotional home demands, cognitive home demands, home pressure, development possibilities, autonomy, social support, nonwork–work interference, spouse–work interference, parent–work interference, religion/spiritual–work interference, domestic–work interference, health, exhaustion, cognitive weariness, life satisfaction, dual earner parents Dual earner parents have become the norm in today’s workplace (Weigel, Weigel, Berger, Cook, & Delcampo, 1995). Dual earner parents face many challenging roles that they have to try to balance; these include being a parent, spouse, employee, being involved in religious practices and juggling domestic responsibilities. According to Duxbury and Higgins (1991), it is very difficult for such parents to balance their various roles and multiple demands. All these challenging demands (home characteristics) can cause nonwork–interference which can, in turn, lead to well–being problems (Magnus & Viswesvaran, 2005). The general objective of this study is to investigate the home characteristics, nonwork–work interference and well–being of a sample of dual earner parents. A convenience sample of dual earner parents (N=207) was taken in the Vaal Triangle area in Gauteng. The following scales was used within this study: the Home Demands Scale (Peeters et al., 2005), Home Resources Scale (Demerouti et al., 2010); the Work–nonwork Interference Scale (Koekemoer, Mostert, & Rothmann, 2010); the General Health Questionnaire (GHQ) (Goldberg, & Williams, 1988); and the OLBI (Oldenburg Burnout Inventory) Scale measuring exhaustion, Cognitive weariness (Van Horn et al., 2004); and life satisfaction (Diener et al., 1985). Descriptive statistics, Cronbach alpha coefficients, product moment correlations and multiple regression analyses were used to analyse the data. The results indicated that emotional home demands and lack of autonomy significantly predict physical ill health; emotional home demands and spouse–work interference significantly predict anxiety; and emotional home demands significantly predict depression. Gender, home pressure, developmental possibilities and parent–work interference were, in turn, significant predictors of exhaustion. Recommendations were made for future research and also, on a more practical level, for dual earner parents. One of the recommendations is that one needs to investigate the possible cross–over and spillover effects of work–nonwork interference between wives and husbands. Another is to investigate the positive side of work–nonwork interference. / Thesis (M.Com. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2012.

Emotional home demands, cognitive home demands, home pressure, development possibilities, autonomy, social support, nonwork–work interference, spouse–work interference, parent–work interference, religion/spiritual–work interference, domestic–work interference, health, exhaustion, cognitive weariness, life satisfaction, dual earner parents Dual earner parents have become the norm in today’s workplace (Weigel, Weigel, Berger, Cook, & Delcampo, 1995). Dual earner parents face many challenging roles that they have to try to balance; these include being a parent, spouse, employee, being involved in religious practices and juggling domestic responsibilities. According to Duxbury and Higgins (1991), it is very difficult for such parents to balance their various roles and multiple demands. All these challenging demands (home characteristics) can cause nonwork–interference which can, in turn, lead to well–being problems (Magnus & Viswesvaran, 2005). The general objective of this study is to investigate the home characteristics, nonwork–work interference and well–being of a sample of dual earner parents. A convenience sample of dual earner parents (N=207) was taken in the Vaal Triangle area in Gauteng. The following scales was used within this study: the Home Demands Scale (Peeters et al., 2005), Home Resources Scale (Demerouti et al., 2010); the Work–nonwork Interference Scale (Koekemoer, Mostert, & Rothmann, 2010); the General Health Questionnaire (GHQ) (Goldberg, & Williams, 1988); and the OLBI (Oldenburg Burnout Inventory) Scale measuring exhaustion, Cognitive weariness (Van Horn et al., 2004); and life satisfaction (Diener et al., 1985). Descriptive statistics, Cronbach alpha coefficients, product moment correlations and multiple regression analyses were used to analyse the data. The results indicated that emotional home demands and lack of autonomy significantly predict physical ill health; emotional home demands and spouse–work interference significantly predict anxiety; and emotional home demands significantly predict depression. Gender, home pressure, developmental possibilities and parent–work interference were, in turn, significant predictors of exhaustion. Recommendations were made for future research and also, on a more practical level, for dual earner parents. One of the recommendations is that one needs to investigate the possible cross–over and spillover effects of work–nonwork interference between wives and husbands. Another is to investigate the positive side of work–nonwork interference. / Thesis (M.Com. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2012.

The purpose of this study was to examine the perceptions of working women when they announce their pregnancies, take maternity leave, transition back to work, and utilize flexible work policies. Using a qualitative methodology, transcripts of in-depth interviews were analyzed utilizing a life history approach. Key findings of the study are that women perceive more negative responses to the announcement of their pregnancies than positive ones. In terms of maternity and parental leave policies, all the participants had access to these benefits. Women found issues with financial adequacy, administration, and duration of these policies. Mothers found that financial support from the Canadian government was inadequate to allow them to take the full duration of the 52-week maternity and parental leave for which they were eligible. In addition, employer “top-up” payments were limited and administrative details of maternity leave were often not discussed fully with pregnant workers. When women returned to work, they found that workplaces did not offer resources such as a phased-in return to work or personnel to help them re-engage with their prior work projects. Women discussed the challenges of managing their dual roles of worker and mother and found that managers and coworkers put them in a mommy mould which lessened the quality of their assignments. New mothers found that they had difficultly juggling their work and home responsibilities, finding time for themselves, and receiving increased domestic support from their spouses. While some workplaces offered women flexible workplace policies, not all mothers chose to access them as they found these policies often negatively impacted their career progression. Other issues were a lack of flexible workplace policy transparency, inconsistent manager support, and difficulty maintaining a flexible schedule. Findings have major implications for an improved response from managers upon pregnancy announcement, improved dialogue among employers about increasing “top up” maternity leave pay to new mothers, developing a formal transition plan for new mothers returning to the workplace, and expanding the use of flexible workplace policies.

The purpose of this study was to examine the perceptions of working women when they announce their pregnancies, take maternity leave, transition back to work, and utilize flexible work policies. Using a qualitative methodology, transcripts of in-depth interviews were analyzed utilizing a life history approach. Key findings of the study are that women perceive more negative responses to the announcement of their pregnancies than positive ones. In terms of maternity and parental leave policies, all the participants had access to these benefits. Women found issues with financial adequacy, administration, and duration of these policies. Mothers found that financial support from the Canadian government was inadequate to allow them to take the full duration of the 52-week maternity and parental leave for which they were eligible. In addition, employer “top-up” payments were limited and administrative details of maternity leave were often not discussed fully with pregnant workers. When women returned to work, they found that workplaces did not offer resources such as a phased-in return to work or personnel to help them re-engage with their prior work projects. Women discussed the challenges of managing their dual roles of worker and mother and found that managers and coworkers put them in a mommy mould which lessened the quality of their assignments. New mothers found that they had difficultly juggling their work and home responsibilities, finding time for themselves, and receiving increased domestic support from their spouses. While some workplaces offered women flexible workplace policies, not all mothers chose to access them as they found these policies often negatively impacted their career progression. Other issues were a lack of flexible workplace policy transparency, inconsistent manager support, and difficulty maintaining a flexible schedule. Findings have major implications for an improved response from managers upon pregnancy announcement, improved dialogue among employers about increasing “top up” maternity leave pay to new mothers, developing a formal transition plan for new mothers returning to the workplace, and expanding the use of flexible workplace policies.