The effect of time budget pressure on auditors’ behaviour
American Scientific Publishers
School of Business and Law
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.