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Auditor time budget pressure: consequences and antecedents

Author

Listed:
  • David T. Otley
  • Bernard J. Pierce

Abstract

Keywords: Auditors, Control systems, Individual behaviour, Ireland, Perceptions

Suggested Citation

  • David T. Otley & Bernard J. Pierce, 1996. "Auditor time budget pressure: consequences and antecedents," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 9(1), pages 31-58, March.
    • Handle: RePEc:eme:aaajpp:09513579610109969
    DOI: 10.1108/09513579610109969
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    Citations

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    Cited by:

    1. Fakhroddin MohammadRezaei & Omid Faraji & Zabihollah Rezaee & Reza Gholami-Jamkarani & Mehdi Yari, 2024. "Substantive or symbolic compliance with regulation, audit fees and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 32-51, March.
    2. Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz, 2023. "The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3193-3215, September.

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