Matches in SemOpenAlex for { <https://semopenalex.org/work/W58106323> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W58106323 abstract "In this study, we use a survey instrument to obtain perspectives from almost 800 auditors about present-day audit workloads and the relationship between audit workloads and audit quality. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents perceive deadlines and staffing shortages as two of the primary reasons for high workloads and further believe that high workloads result in decreased audit quality via compromised audit procedures (including taking shortcuts), impaired audit judgment (including reduced professional skepticism), and difficulty retaining staff with appropriate knowledge and skills. We also find that auditors’ job satisfaction and their views on the audit profession are impacted negatively by audit workloads, particularly when the workloads are perceived as being heavy enough to impair audit quality. Overall, our findings provide support for the PCAOB’s concern regarding excessive workloads and suggest that the primary drivers of workloads (i.e., deadlines and staffing problems) might be the actual “root cause” of workload-related audit deficiencies." @default.
- W58106323 created "2016-06-24" @default.
- W58106323 creator A5000742732 @default.
- W58106323 creator A5018035629 @default.
- W58106323 creator A5032463418 @default.
- W58106323 date "2014-01-01" @default.
- W58106323 modified "2023-10-16" @default.
- W58106323 title "Auditor Perceptions of Audit Workloads, Audit Quality, and the Auditing Profession" @default.
- W58106323 cites W1549750310 @default.
- W58106323 cites W1942492127 @default.
- W58106323 cites W1963790470 @default.
- W58106323 cites W2006745347 @default.
- W58106323 cites W2061998958 @default.
- W58106323 cites W2112393274 @default.
- W58106323 cites W2131534023 @default.
- W58106323 cites W2158403055 @default.
- W58106323 cites W2358881872 @default.
- W58106323 cites W2472321229 @default.
- W58106323 cites W3122057730 @default.
- W58106323 cites W3122285379 @default.
- W58106323 cites W3124129176 @default.
- W58106323 cites W3125271785 @default.
- W58106323 cites W3125939619 @default.
- W58106323 cites W4247234485 @default.
- W58106323 doi "https://doi.org/10.2139/ssrn.2534492" @default.
- W58106323 hasPublicationYear "2014" @default.
- W58106323 type Work @default.
- W58106323 sameAs 58106323 @default.
- W58106323 citedByCount "16" @default.
- W58106323 countsByYear W581063232015 @default.
- W58106323 countsByYear W581063232016 @default.
- W58106323 countsByYear W581063232018 @default.
- W58106323 countsByYear W581063232019 @default.
- W58106323 countsByYear W581063232020 @default.
- W58106323 countsByYear W581063232022 @default.
- W58106323 countsByYear W581063232023 @default.
- W58106323 crossrefType "journal-article" @default.
- W58106323 hasAuthorship W58106323A5000742732 @default.
- W58106323 hasAuthorship W58106323A5018035629 @default.
- W58106323 hasAuthorship W58106323A5032463418 @default.
- W58106323 hasConcept C111472728 @default.
- W58106323 hasConcept C121955636 @default.
- W58106323 hasConcept C138885662 @default.
- W58106323 hasConcept C140181557 @default.
- W58106323 hasConcept C144133560 @default.
- W58106323 hasConcept C150130657 @default.
- W58106323 hasConcept C156223087 @default.
- W58106323 hasConcept C15744967 @default.
- W58106323 hasConcept C169760540 @default.
- W58106323 hasConcept C170856484 @default.
- W58106323 hasConcept C191602146 @default.
- W58106323 hasConcept C198720655 @default.
- W58106323 hasConcept C199521495 @default.
- W58106323 hasConcept C26760741 @default.
- W58106323 hasConcept C2779530757 @default.
- W58106323 hasConcept C58812954 @default.
- W58106323 hasConceptScore W58106323C111472728 @default.
- W58106323 hasConceptScore W58106323C121955636 @default.
- W58106323 hasConceptScore W58106323C138885662 @default.
- W58106323 hasConceptScore W58106323C140181557 @default.
- W58106323 hasConceptScore W58106323C144133560 @default.
- W58106323 hasConceptScore W58106323C150130657 @default.
- W58106323 hasConceptScore W58106323C156223087 @default.
- W58106323 hasConceptScore W58106323C15744967 @default.
- W58106323 hasConceptScore W58106323C169760540 @default.
- W58106323 hasConceptScore W58106323C170856484 @default.
- W58106323 hasConceptScore W58106323C191602146 @default.
- W58106323 hasConceptScore W58106323C198720655 @default.
- W58106323 hasConceptScore W58106323C199521495 @default.
- W58106323 hasConceptScore W58106323C26760741 @default.
- W58106323 hasConceptScore W58106323C2779530757 @default.
- W58106323 hasConceptScore W58106323C58812954 @default.
- W58106323 hasLocation W581063231 @default.
- W58106323 hasOpenAccess W58106323 @default.
- W58106323 hasPrimaryLocation W581063231 @default.
- W58106323 hasRelatedWork W1509893835 @default.
- W58106323 hasRelatedWork W2088202911 @default.
- W58106323 hasRelatedWork W2883748638 @default.
- W58106323 hasRelatedWork W2985194302 @default.
- W58106323 hasRelatedWork W3123334308 @default.
- W58106323 hasRelatedWork W3201138707 @default.
- W58106323 hasRelatedWork W3208087340 @default.
- W58106323 hasRelatedWork W3212220881 @default.
- W58106323 hasRelatedWork W4283585394 @default.
- W58106323 hasRelatedWork W2943560968 @default.
- W58106323 isParatext "false" @default.
- W58106323 isRetracted "false" @default.
- W58106323 magId "58106323" @default.
- W58106323 workType "article" @default.