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Title: A study of the impact of time budget pressure on auditors' behaviour
Authors: Ang, Poh Choo
Choo, Hui Peng
Lim, Kheng Yong
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 1997
Abstract: Prior research has suggested that the paradoxical nature of time budgets could result in dysfunctional effects on the individual auditor, the public accounting firm and the profession. The purpose of this study is to examine the impact of time budget pressure on dysfunctional auditor behaviour in Singapore. This study also examines how several characteristics of the auditors might moderate the relationship between time budget pressure and dysfunctional auditor behaviour. Specifically, the characteristics examined were auditors' Type A personality traits, auditors' need for social approval, auditors' level of experience in public accounting and auditors' perception of time budget attainment as a major criterion in performance evaluation. The behaviours that have been examined were underreporting of time and audit quality reduction behaviour.
Description: 189 p.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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