Article2006

Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country

Teerooven Soobaroyen · Chelven Chengabroyan

52 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study examines the existence and effects of auditors' time budget pressure, premature sign‐offs (PSO) and under‐reporting of chargeable time (URT) in the context of a developing country, namely Mauritius. Several antecedent variables of budget pressure were also considered. Based on a mailed questionnaire survey, the perceived extent of time budget pressure (as measured by budget tightness) was found to be significantly lower than in other developed countries (United Kingdom, Ireland, New Zealand and United States). Significant cross‐national differences were also observed for the levels of PSO and URT. Although budget tightness was significantly related to PSO, this was not the case for URT. This has led to the suggestion that URT may be less dependent on levels of budget tightness and may have become an ‘institutionalised’ practice within audit firms. Finally, none of the hypothesised antecedent variables were significantly related to budget tightness.

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References

1981Auditor size and audit quality 1998Antecedents of participative budgeting 2000The appropriateness of RAPM: toward the further development of theory 1998It's a Small World of Management Accounting Practices 1991Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior 1985Informal communications, nonformal communications and mentoring in public accounting firms 2004Cost–quality conflict in audit firms: an empirical investigation 1996Auditor time budget pressure: consequences and antecedents

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