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An examination of a pragmatic approach to minimizing underreporting of time

An examination of a pragmatic approach to minimizing underreporting of time This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting.Design/methodology/approachThis paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP.FindingsThis study shows a RTUP reduces time underreporting, especially when TBP is high.Practical implicationsThis study is useful to audit firms because it provides a feasible solution to minimizing time underreporting.Social implicationsStudies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy.Originality/valueStudies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

An examination of a pragmatic approach to minimizing underreporting of time

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0268-6902
DOI
10.1108/maj-07-2020-2755
Publisher site
See Article on Publisher Site

Abstract

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting.Design/methodology/approachThis paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP.FindingsThis study shows a RTUP reduces time underreporting, especially when TBP is high.Practical implicationsThis study is useful to audit firms because it provides a feasible solution to minimizing time underreporting.Social implicationsStudies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy.Originality/valueStudies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Aug 25, 2021

Keywords: Underreporting of time; Cognitive dissonance; Time budget pressure; Use policy

References