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The results were derived from the partial least squares-structural equation modelling method.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors\u2019 propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This study adds to previous research on auditors\u2019 drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/raf-06-2023-0186","type":"journal-article","created":{"date-parts":[[2024,1,30]],"date-time":"2024-01-30T04:27:26Z","timestamp":1706588846000},"page":"353-374","source":"Crossref","is-referenced-by-count":7,"title":["The relationship between soft skills, stress and reduced audit quality practices"],"prefix":"10.1108","volume":"23","author":[{"given":"Antonio","family":"Samagaio","sequence":"first","affiliation":[]},{"given":"Paulo","family":"Morais 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