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• W3195250595 abstract "Purpose This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting. Design/methodology/approach This paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP. Findings This study shows a RTUP reduces time underreporting, especially when TBP is high. Practical implications This study is useful to audit firms because it provides a feasible solution to minimizing time underreporting. Social implications Studies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy. Originality/value Studies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP." @default.
• W3195250595 created "2021-08-30" @default.
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• W3195250595 date "2021-08-13" @default.
• W3195250595 modified "2023-09-30" @default.
• W3195250595 title "An examination of a pragmatic approach to minimizing underreporting of time" @default.
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• W3195250595 doi "https://doi.org/10.1108/maj-07-2020-2755" @default.
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