The effect of time budget pressure on auditors’ behaviour

Authors

Mohd Nazli Mohd Nor
Malcolm Smith
Zubaidah Ismail, Edith Cowan UniversityFollow
Roshaiza Taha

Document Type

Journal Article

Publication Title

Advanced Science Letters

Publisher

American Scientific Publishers

School

School of Business and Law

RAS ID

26963

Comments

Nor, M. N. M., Smith, M., Ismail, Z., & Taha, R. (2017). The effect of time budget pressure on auditors’ behaviour. Advanced Science Letters, 23(1), 356-360. https://doi.org/10.1166/asl.2017.7185

Abstract

This paper investigates the occurrence of time budget pressure among auditors in Malaysia. Using the questionnaire, auditors registered with the Malaysian Institute of Accountant were approached to gather their perceptions about the time budget pressure in the previous year of audit work and their respond to the pressure. The results indicate that time budget pressure was difficult to attain regardless position, experience, firm size and gender; and under tight budget, majority of the auditors work harder and charge time properly or requesting extra budget to complete the audit engagement.

DOI

10.1166/asl.2017.7185

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