Flexibility Fails to Curb Time Pressure for Gen Z Auditors in Public Accounting Firms

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FORMOSA NEWS

A research team from Universitas Negeri Malang consisting of Sahlul Khuluq, Makaryanawati, and Eka Ananta Sidharta published a critical study in August 2026 examining the work behavior of Generation Z auditors amidst time budget pressure and work flexibility. This study is crucial for maintaining audit quality standards in Indonesia, especially as the industry faces ethical challenges and increasingly strict financial statement completion demands.

The accounting profession is frequently confronted with tight deadlines and limited time allocation for work (time budget pressure). Such pressure risks triggering dysfunctional audit behaviors, such as premature sign-offs of audit procedures or the underreporting of actual working hours. On the other hand, work flexibility trends are increasingly applied to reduce stress and improve employee well-being, particularly for younger generations.

To test the effectiveness of these policies, the study involved 60 Generation Z auditor respondents born between 1997 and 2005 with a minimum of one year of experience across various public accounting firms in Indonesia. Data collection was conducted via an online survey, which was then analyzed using moderated hierarchical regression statistical methods with HC3 robust standard errors.

Data analysis revealed several key findings:

• Time budget pressure showed a positive coefficient that was not statistically significant toward dysfunctional audit behavior.
• Work flexibility was proven not to decrease or prevent dysfunctional behaviors in audit procedures.
• The interaction between work flexibility and time pressure failed to show a buffering effect, resulting in all research hypotheses being unsupported by empirical data.

These findings carry major implications for businesses and public accounting firm governance. Sahlul Khuluq and his fellow researchers from Universitas Negeri Malang emphasized that work flexibility cannot be treated as a standalone instant solution to address time pressure or guarantee audit quality. Companies must continue focusing on building realistic time budgets based on engagement complexity, strengthening ethical supervision, and implementing rigorous quality controls rather than merely relying on flexible work policies.

Author Profiles

• Sahlul Khuluq, M.Sc. (Lead/Corresponding Author): Lecturer and researcher at the Department of Accounting, Faculty of Economics and Business, Universitas Negeri Malang, focusing on accounting and auditing.
• Dr. Makaryanawati, M.Si., Ak. (Researcher): Academic and researcher at the Department of Accounting, Faculty of Economics and Business, Universitas Negeri Malang.
• Prof. Dr. Eka Ananta Sidharta, M.M., Ak. (Researcher): Professor and researcher at the Department of Accounting, Faculty of Economics and Business, Universitas Negeri Malang.

Research Source

• Article Title: The Role of Work Flexibility in Moderating the Effect of Time Budget Pressure on the Dysfunctional Audit Behavior of Generation Z Auditors
• Journal Name: International Journal of Education and Life Sciences (IJELS), Vol. 4, No. 8, August 2026 (pp. 1345-1356)
• DOI: https://doi.org/10.59890/ijels.v4i8.71