Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/time-budget-pressure-and-filtering-of-time-practices-in-internal-uQXPt3rmc0
References (17)
-
W.C. Alderman, J.W. Deitrick
Auditors′ Perceptions of Time Budget Pressures and Premature Sign‐offs: A Replication and Extension -
T. Kelley, L. Margheim
The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behaviour -
M. Jahoda, A. Oppenheim (1967)
Questionnaire Design and Attitude Measurement -
L.E. Berry
Coordinating Total Audit Coverage: Trends and Practices -
American Institute of Certified Public Accountants
Statement on Auditing Standards No. 65, The Auditor′s Consideration of the Internal Audit Function in An Audit of Financial Statements -
E. M. Ibrahim
An Examination of an Integrative Expectancy Model for Auditors′ Performance Behaviours under Time Budget Pressure -
M.D. Giese
Auditing the System of Internal Control -
American Institute of Certified Public Accountants
Statement on Auditing Standards No. 53, The Auditor′s Responsibility to Detect and Report Errors and Irregularities -
Institute of Internal Auditors
Standards for the Professional Practice of Internal Auditing -
P.R. Brawn, Karan V.
One Approach for Assessing the Operational Nature of Auditing Standards: An Analysis of SAS9 -
J.G. Rhode
Survey on the Influence of Selected Aspects of the Auditor′s Work Environment on Professional Performance of Certified Public Accountants -
T. Buchman, J. Tracy (1982)
Obtaining Responses To Sensitive Questions - Conventional Questionnaire Versus Randomized-Response TechniqueJournal of Accounting Research, 20
-
D.D. Ward, J.C. Robertson
Reliance on Internal Auditors -
S.M. Lightner, J.J. Leisenring, A.J. Winters
Under‐reporting Chargeable Time -
M. El-Badry (1956)
A Sampling Procedure for Mailed QuestionnairesJournal of the American Statistical Association, 51
-
W. Wallace (1984)
A time series analysis of the effect of internal audit activities on external audit fees -
K. Pany, P.M.J. Reckers
The Effect of Gifts, Discounts, and Client Size on Perceived Auditor Independence
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1994 MCB UP Ltd. All rights reserved.
- ISSN
- 0268-6902
- DOI
- 10.1108/02686909410061242
- Publisher site
- See Article on Publisher Site
Abstract
Unlike external auditing, to date, no study has been done to determine the internal auditors′ dysfunctional behaviour under time budget pressure. Consequently, determines the attitude of internal auditors towards time budgets, and the likely or perceived existence of time filtering practices in internal auditing. Presents survey results which indicate that a majority of respondents perceived time budgets as an interference with the proper conduct of the audit and conceded to a natural conflict between the essence of time budgets and the gathering of sufficient and competent evidence. The survey results further indicated the filtering of time to be a relatively widespread phenomenon in all areas of internal auditing.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Sep 1, 1994
Keywords: Accountancy; External audit; Internal audit; Time management