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A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors

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  • Paul Coram
  • Juliana Ng
  • David Woodliff

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Suggested Citation

  • Paul Coram & Juliana Ng & David Woodliff, 2003. "A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors," Australian Accounting Review, CPA Australia, vol. 13(29), pages 38-44, March.
  • Handle: RePEc:bla:ausact:v:13:y:2003:i:29:p:38-44
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00218.x
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    Citations

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    Cited by:

    1. Jan Svanberg & Peter Öhman, 2016. "The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 131-150.
    2. Chantal Mangion & Norbert Tabone & Peter J. Baldacchino & Simon Grima, 2021. "Audit Quality and Resilience beyond the Role Stress Model: A Maltese Perspective," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(3), pages 37-56.
    3. Samagaio, António & Felício, Teresa, 2022. "The influence of the auditor’s personality in audit quality," Journal of Business Research, Elsevier, vol. 141(C), pages 794-807.
    4. Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
    5. Ionela-Corina CHERSAN, 2019. "Audit Quality and Several of Its Determinants," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-93.
    6. Melati Ayu Lestari & Sutrisno T & Aulia Fuad Rahman, 2020. "Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(6), pages 263-273, October.
    7. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
    8. Smith, Kenneth J. & Emerson, David J., 2017. "An analysis of the relation between resilience and reduced audit quality within the role stress paradigm," Advances in accounting, Elsevier, vol. 37(C), pages 1-14.
    9. Seif Obeid Al-Shbiel, 2016. "An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 285-296, July.
    10. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    11. Halil Paino & Zubaidah Ismail & Malcolm Smith, 2010. "Dysfunctional audit behaviour: an exploratory study in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 162-173, July.
    12. Sung Hwan Jung, 2016. "Audit Effort and Market-perceived Risk: Evidence from South Korea," Australian Accounting Review, CPA Australia, vol. 26(3), pages 255-270, September.
    13. Gerald Kasigwa, 2014. "Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda," Journal of Economics and Behavioral Studies, AMH International, vol. 6(1), pages 21-31.
    14. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.

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