FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3143625360> ?p ?o ?g. }

• W3143625360 endingPage "266" @default.
• W3143625360 startingPage "245" @default.
• W3143625360 abstract "Purpose A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors leading to DAB are embedded in audit firms’ practices. Design/methodology/approach The sample used in this study comprises auditors at all levels of employment with the big four audit firms in the United Kingdom (UK). DAB is analysed using two signals/indicators: premature sign-off and under-reporting of chargeable time. Time budget pressure and time deadline pressure are the factors considered here as potentially pushing auditors to exhibit DAB. A careful and considered analysis and interpretation is here articulated. Additionally, the sample individuals are divided into audit trainees and experienced auditors to assess any potential differences in the perception of DAB that reflect the experience factor. Findings Coordination with internal auditors, different perceptions between audit trainees and experienced auditors of dysfunctional behaviour, working during their personal time and the box-ticking exercise are amongst the findings that may help practitioners to understand the reasons behind dysfunctional behaviour and identify measures to mitigate it. Originality/value The study can aid concerned executives and audit partners to minimise DAB related to different time pressures by casting light on the key ethical issues. The study is conducted on a sample of the big four firms in the UK covering all organisational structure. It assesses if experience plays a role in the perception of DAB." @default.
• W3143625360 created "2021-04-13" @default.
• W3143625360 creator A5003393655 @default.
• W3143625360 creator A5071125730 @default.
• W3143625360 creator A5081101625 @default.
• W3143625360 date "2021-06-07" @default.
• W3143625360 modified "2023-09-27" @default.
• W3143625360 title "The impact of time budget and time deadline pressures on audit behaviour: UK evidence" @default.
• W3143625360 cites W1522899031 @default.
• W3143625360 cites W1565152547 @default.
• W3143625360 cites W169572102 @default.
• W3143625360 cites W1935603261 @default.
• W3143625360 cites W1968248341 @default.
• W3143625360 cites W1971534408 @default.
• W3143625360 cites W1975564408 @default.
• W3143625360 cites W1977546099 @default.
• W3143625360 cites W1986349707 @default.
• W3143625360 cites W1990343304 @default.
• W3143625360 cites W2002599130 @default.
• W3143625360 cites W2009142905 @default.
• W3143625360 cites W2009609912 @default.
• W3143625360 cites W2013040267 @default.
• W3143625360 cites W2015202074 @default.
• W3143625360 cites W2023321995 @default.
• W3143625360 cites W2037927881 @default.
• W3143625360 cites W20443431 @default.
• W3143625360 cites W2055644523 @default.
• W3143625360 cites W2057180621 @default.
• W3143625360 cites W2057855371 @default.
• W3143625360 cites W2060080089 @default.
• W3143625360 cites W2069767523 @default.
• W3143625360 cites W2076118408 @default.
• W3143625360 cites W2081334689 @default.
• W3143625360 cites W2096954701 @default.
• W3143625360 cites W2136626775 @default.
• W3143625360 cites W2140798368 @default.
• W3143625360 cites W2145213752 @default.
• W3143625360 cites W2151551466 @default.
• W3143625360 cites W2156750551 @default.
• W3143625360 cites W2326042842 @default.
• W3143625360 cites W2332411477 @default.
• W3143625360 cites W2592675831 @default.
• W3143625360 cites W2773628497 @default.
• W3143625360 cites W2912126940 @default.
• W3143625360 cites W2957063133 @default.
• W3143625360 cites W2982828079 @default.
• W3143625360 doi "https://doi.org/10.1108/medar-09-2019-0550" @default.
• W3143625360 hasPublicationYear "2021" @default.
• W3143625360 type Work @default.
• W3143625360 sameAs 3143625360 @default.
• W3143625360 citedByCount "4" @default.
• W3143625360 countsByYear W31436253602022 @default.
• W3143625360 countsByYear W31436253602023 @default.
• W3143625360 crossrefType "journal-article" @default.
• W3143625360 hasAuthorship W3143625360A5003393655 @default.
• W3143625360 hasAuthorship W3143625360A5071125730 @default.
• W3143625360 hasAuthorship W3143625360A5081101625 @default.
• W3143625360 hasBestOaLocation W31436253602 @default.
• W3143625360 hasConcept C11012388 @default.
• W3143625360 hasConcept C121955636 @default.
• W3143625360 hasConcept C144133560 @default.
• W3143625360 hasConcept C15744967 @default.
• W3143625360 hasConcept C169760540 @default.
• W3143625360 hasConcept C170856484 @default.
• W3143625360 hasConcept C185592680 @default.
• W3143625360 hasConcept C18903297 @default.
• W3143625360 hasConcept C191602146 @default.
• W3143625360 hasConcept C198531522 @default.
• W3143625360 hasConcept C198720655 @default.
• W3143625360 hasConcept C199521495 @default.
• W3143625360 hasConcept C26760741 @default.
• W3143625360 hasConcept C27502469 @default.
• W3143625360 hasConcept C2776617455 @default.
• W3143625360 hasConcept C2776950860 @default.
• W3143625360 hasConcept C2986053828 @default.
• W3143625360 hasConcept C43617362 @default.
• W3143625360 hasConcept C542102704 @default.
• W3143625360 hasConcept C77805123 @default.
• W3143625360 hasConcept C86803240 @default.
• W3143625360 hasConceptScore W3143625360C11012388 @default.
• W3143625360 hasConceptScore W3143625360C121955636 @default.
• W3143625360 hasConceptScore W3143625360C144133560 @default.
• W3143625360 hasConceptScore W3143625360C15744967 @default.
• W3143625360 hasConceptScore W3143625360C169760540 @default.
• W3143625360 hasConceptScore W3143625360C170856484 @default.
• W3143625360 hasConceptScore W3143625360C185592680 @default.
• W3143625360 hasConceptScore W3143625360C18903297 @default.
• W3143625360 hasConceptScore W3143625360C191602146 @default.
• W3143625360 hasConceptScore W3143625360C198531522 @default.
• W3143625360 hasConceptScore W3143625360C198720655 @default.
• W3143625360 hasConceptScore W3143625360C199521495 @default.
• W3143625360 hasConceptScore W3143625360C26760741 @default.
• W3143625360 hasConceptScore W3143625360C27502469 @default.
• W3143625360 hasConceptScore W3143625360C2776617455 @default.
• W3143625360 hasConceptScore W3143625360C2776950860 @default.
• W3143625360 hasConceptScore W3143625360C2986053828 @default.
• W3143625360 hasConceptScore W3143625360C43617362 @default.
• W3143625360 hasConceptScore W3143625360C542102704 @default.

• next