Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process

M Umar, SM Sitorus, RL Surya, ER Shauki… - … , Business and Finance …, 2017 - ro.uow.edu.au
This study examines the effect of information technology and pressure such as time budget
and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional …

[PDF][PDF] The effect of ethical tension and time pressure on job burnout and premature sign-off

MO Al Shbail, Z Salleh, MNM Nor - Journal of Business and Retail …, 2018 - jbrmr.com
The burnout is a common occurrence in psychology and a few applied business fields. Due
to continuous acknowledgement in the practice community, this topic's academic …

[图书][B] Audit quality: does time pressure influence independence and audit procedure compliance of auditor?

FA Amalia, S Sutrisno, Z Baridwan - 2019 - pdfs.semanticscholar.org
This research was aimed to empirically examine the effect of independence and audit
procedure on audit quality with time budget pressure as moderator variable. The population …

Feeling well by being together: Study of Swedish auditors

T Umans, P Broberg, M Schmidt, S Nilsson, E Olsson - Work, 2016 - content.iospress.com
BACKGROUND: As guardians of the public interest, auditors represent a unique
occupational group. The group that has shown to experience high level of stress and …

[PDF][PDF] Determinants of audit quality: Role of time budget pressure

K Aswar, FG Akbar, M Wiguna… - … and Perspectives in …, 2021 - businessperspectives.org
There are many problems related to audit quality, which are often associated with audit
failures. Internal government auditors in Indonesia also have issues with audit quality …

Accounting firms' talent management practices: perceived importance and its impact on auditors' performance

RR Louis, NA Sulaiman, Z Zakaria - Pacific Accounting Review, 2022 - emerald.com
Purpose Prior literature on talent management (TM) in the audit setting has suggested
several practices that may affect auditors' performance. However, the study is limited in …

Organizational Culture, Personnel Characteristics and Dysfunctional Audit Behavior.

PJ Baldacchino, N Tabone, J Agius… - IUP Journal of …, 2016 - search.ebscohost.com
This paper analyzes the incidence and impact of Dysfunctional Audit Behavior (DAB) within
audit firms. It investigates the impact of organizational culture and individual audit personnel …

[PDF][PDF] Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

ADPA Zainudin, K Aswar, N Lastiningsih… - … and Perspectives in …, 2021 - researchgate.net
In a pandemic situation the audit sector, either government or public, is affected in terms of
audit implementation, especially in carrying out field audits. However, auditors can tackle …

A Preliminary Study on Auditors' Performance Attributes–Perceptions from Accounting Firm Practitioners

RR Louis, NA Sulaiman, Z Zakaria - Asian Journal of Accounting …, 2022 - jml.um.edu.my
Research aim: Recent occurrences of accounting failures have raised concerns over the
quality of auditors' performance. While there have been numerous studies on audit quality …

Investigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress

M Bakhshi, K Azinfar, SA Nabavi Chashmi - Journal of Management …, 2022 - jmaak.ir
Audit quality is one of the most important issues in the field of auditing and capital markets.
While maintaining the quality of auditing, auditors should strive to complete it within the …