Factors affecting the reporting of audit supervisors upon discovery of false sign-off among small and medium accounting firms in Metro Manila, Philippines

• Main Authors: Arugay, Irish Stacey Alano, Cruz, Justine Alannah Gonzales, Simbe, Rodante Antonio, Jr.
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Auditing; Auditing, Internal; Auditors' reports; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/52; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1073/viewcontent/Factors_Affecting_the_Reporting3_of_Audit_Supervisors_upon_Discove_Redacted.pdf
• Institution: De La Salle University

This study uses a causal quantitative approach in determining which among time budget pressure, intentionality, auditor’s work history, and limited audit budget and resources affect the reporting of audit supervisors upon discovery of false sign-offs among the small and medium accounting firms in Me...