Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 3 of 3 for “"Time budget pressure"”.
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Premature audit sign-offs and the underreporting of chargeable time in public accounting: examination of an ethical decision making model
The underreporting of chargeable time and premature audit sign-offs can adversely affect public accounting firms. While prior studies of these activities have generally lacked a strong theoretical foundation, the decision model used in this study integrates elements of cognitive moral development, …
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The Impact of Emotional Intelligence on Auditor Judgment
… underlying factor that may interact with pressure and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on …
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Auditor Stress: Antecedents and Relationships to Audit Quality
… profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the …