A study of the impact of time budget pressure on auditors' behaviour
189 p.
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2014
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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 |
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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 |
_version_ |
1770564208520331264 |