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10.1007/978-1-4899-6952-1
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1996 MCB UP Ltd. All rights reserved.
- ISSN
- 0951-3574
- DOI
- 10.1108/09513579610109969
- Publisher site
- See Article on Publisher Site
Abstract
Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were seen to approach unattainable levels of performance. Recognizing the importance of auditors’ perceptions regarding the attainability of budgets, examines antecedent variables affecting budget attainability. Found that the influence of client fee expectations, the level of audit senior participation and the influence of the audit programme were significant influences. Discusses implications for practice and possibilities for future research.
Journal
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Mar 1, 1996
Keywords: Auditors; Control systems; Individual behaviour; Ireland; Perceptions