A study of the impact of time budget pressure on auditors' behaviour

189 p.

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Bibliographic Details
Main Authors: Ang, Poh Choo, Choo, Hui Peng, Lim, Kheng Yong
Other Authors: Khoo Teng Aun
Format: Final Year Project
Published: 2014
Subjects:
Online Access:http://hdl.handle.net/10356/57635
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Institution: Nanyang Technological University
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spelling sg-ntu-dr.10356-576352023-05-19T05:41:39Z A study of the impact of time budget pressure on auditors' behaviour Ang, Poh Choo Choo, Hui Peng Lim, Kheng Yong Khoo Teng Aun Nanyang Business School DRNTU::Business::Auditing::Auditors 189 p. 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. ACCOUNTANCY 2014-04-07T10:52:04Z 2014-04-07T10:52:04Z 1997 1997 Final Year Project (FYP) http://hdl.handle.net/10356/57635 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Auditing::Auditors
spellingShingle DRNTU::Business::Auditing::Auditors
Ang, Poh Choo
Choo, Hui Peng
Lim, Kheng Yong
A study of the impact of time budget pressure on auditors' behaviour
description 189 p.
author2 Khoo Teng Aun
author_facet Khoo Teng Aun
Ang, Poh Choo
Choo, Hui Peng
Lim, Kheng Yong
format Final Year Project
author Ang, Poh Choo
Choo, Hui Peng
Lim, Kheng Yong
author_sort Ang, Poh Choo
title A study of the impact of time budget pressure on auditors' behaviour
title_short A study of the impact of time budget pressure on auditors' behaviour
title_full A study of the impact of time budget pressure on auditors' behaviour
title_fullStr A study of the impact of time budget pressure on auditors' behaviour
title_full_unstemmed A study of the impact of time budget pressure on auditors' behaviour
title_sort study of the impact of time budget pressure on auditors' behaviour
publishDate 2014
url http://hdl.handle.net/10356/57635
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