SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country
13 references·9 citing·54 second hop
Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under‐Reporting of Chargeable Time: Evidence from a Developing Country (2006)Auditors' Perceptions of Time Budget Pres…Cost–quality conflict in audit firms: an empirical investigation (2004)Cost–quality conflict in audi…Underreporting and premature sign‐off in public accounting (2003)Underreporting and premature …The appropriateness of RAPM: toward the further development of theory (2000)The appropriateness of RAPM: …The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions (1999)The Effects of Fee Pressure a…It's a Small World of Management Accounting Practices (1998)It's a Small World of Managem…Antecedents of participative budgeting (1998)Antecedents of participative …The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison (1996)The use of organizational con…Auditor time budget pressure: consequences and antecedents (1996)Auditor time budget pressure:…A SURVEY OF TIME BUDGET PRESSURE AND IRREGULAR AUDITING PRACTICES AMONG NEWLY QUALIFIED UK CHARTERED ACCOUNTANTS (1996)A SURVEY OF TIME BUDGET PRESS…Dysfunctional behavior and management control: An empirical study of marketing managers (1992)Dysfunctional behavior and ma…Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior (1991)Proper compromises: The manag…Informal communications, nonformal communications and mentoring in public accounting firms (1985)Informal communications, nonf…Auditor size and audit quality (1981)Auditor size and audit qualityTwo Decades of African Accounting Research 2000–2019: Synthesis, Reflection, Gaps, and Future Directions (2023)Two Decades of African Accoun…The impact of time budget and time deadline pressures on audit behaviour: UK evidence (2021)The impact of time budget and…Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study (2021)Performance evaluations and j…Audit certification, earnings management and risk governance: a moderated-mediation analysis (2020)Audit certification, earnings…The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism (2019)The Negative Effect of Time B…Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? (2018)Audit Quality: Does Time Pres…Performance evaluation of auditors: a constructive or a destructive tool of audit output (2017)Performance evaluation of aud…Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country (2016)Dysfunctional behavior of ext…Sarbanes‐Oxley section 404 compliance (2009)Sarbanes‐Oxley section 404 co…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack (1985)The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence (1996)Auditor Risk Assessment: Insights from the Academic Literature (2006)The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX (2010)Experimental Design: Procedures for the Behavioral Sciences (2013)The Outcome Effect and Professional Skepticism (2016)Mail and Telephone Surveys: The Total Design Method. (1979)Qualitative evaluation and research methods (1990)Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants (2009)The reliability of third-party certification in the food chain: From checklists to risk-oriented auditing (2009)Audit Team Attributes Matter: How Diversity Affects Audit Quality (2017)Work and motivation (1964)Motivation in Work Organizations (1973)The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure (2004)Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory (2007)Auditors' time pressure: does ethical culture support audit quality? (2013)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)On being a professional in a “Big Six” firm (1998)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Accounting, professions and regulation: Locating the sites of professionalization (2006)Toward a Useful Theory of Mentoring (2007)Culture's Consequences: International Differences in Work-Related Values (1981)Cultures and Organizations: Software of the Mind. (1993)Organizational culture and leadership (1993)The Openness of Knowledge Sharing within Organizations: A Comparative Study of the United States and the People's Republic of China (2000)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Antecedents of organizational knowledge sharing: a meta‐analysis and critique (2013)Foundations of Behavioral Research (1974)Handbook of Industrial and Organizational Psychology. (1977)Organizational Strategy, Structure, and Process (1978)Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis (1999)Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms (2004)Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems (2012)Job Market Signaling (1973)The Social Psychology of Organizations. (1979)The impact of commitment and moral reasoning on auditors' responses to social influence pressure (2001)The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions (2009)Re‐Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting (2012)Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation (1984)Structural Equations with Latent Variables. (1991)Research Methods in Accounting (2003)Handbook of Management Accounting Research (2009)The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development (2016)The association between activity-based costing and improvement in financial performance (2002)Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden (2005)Making Business Partners: A Case Study on how Management Accounting Culture was Changed (2007)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1998Antecedents of participative budgeting540 cited
  • 2000The appropriateness of RAPM: toward the further development of theory324 cited
  • 1998It's a Small World of Management Accounting Practices315 cited
  • 1991Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior274 cited
  • 1985Informal communications, nonformal communications and mentoring in public accounting firms258 cited
  • 2004Cost–quality conflict in audit firms: an empirical investigation222 cited
  • 1996Auditor time budget pressure: consequences and antecedents192 cited
  • 1996The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison183 cited
  • 1999The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions165 cited
  • 1996A SURVEY OF TIME BUDGET PRESSURE AND IRREGULAR AUDITING PRACTICES AMONG NEWLY QUALIFIED UK CHARTERED ACCOUNTANTS147 cited
  • 2003Underreporting and premature sign‐off in public accounting118 cited
  • 1992Dysfunctional behavior and management control: An empirical study of marketing managers117 cited

Cited by

  • 2021The impact of time budget and time deadline pressures on audit behaviour: UK evidence

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

31 cited
  • 2017Performance evaluation of auditors: a constructive or a destructive tool of audit output29 cited
  • 2016Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country25 cited
  • 2018Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor?18 cited
  • 2023Two Decades of African Accounting Research 2000–2019: Synthesis, Reflection, Gaps, and Future Directions17 cited
  • 2020Audit certification, earnings management and risk governance: a moderated-mediation analysis17 cited
  • 2021Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study16 cited
  • 2009Sarbanes‐Oxley section 404 compliance15 cited
  • 2019The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism12 cited