The Effect of Risk Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure
This paper examines the effects of time budget pressure and risk of mis-statement on the propensity of auditors to commit reduced audit quality (RAQ) acts. Understanding the different conditions under which time budget pressure can impact on auditors' behavior is important because of the emphasis on meeting budgets in practice. A 2 × 2 × 2 mixed design was used with two between-subjects variables for time budget pressure and risk and a repeated measure for the type of RAQ (accepting doubtful...[Show more]
|Collections||ANU Research Publications|
|Source:||Auditing: A Journal of Practice and Theory|
|01_Coram_The_Effect_of_Risk_2004.pdf||1.07 MB||Adobe PDF||Request a copy|
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