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The Effect of Risk Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure

Coram, Paul; Ng, Juliana; Woodliff, David

Description

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]

CollectionsANU Research Publications
Date published: 2004
Type: Journal article
URI: http://hdl.handle.net/1885/82900
Source: Auditing: A Journal of Practice and Theory

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