{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/87149"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/87149","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments","abstract":"The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and budget more appropriately than do industry-mismatched auditors. Auditors' industry specialization separately and jointly with auditors' risk assessments influence the types and extent of coping strategy that auditors used to mitigate identified budgetary constraints. Industry-matched auditors' coping strategies and budgetary constraint mitigation are generally more sensitive to their risk assessments than are industry-mismatched auditors' coping strategies and budgetary constraint mitigation. The quality, types and extent of coping strategies employed by auditors in mitigating identified budgetary constraints are likely to affect the time stress experienced and behaviors exhibited by auditors later on in an audit.","abstract_html":"The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and budget more appropriately than do industry-mismatched auditors. Auditors' industry specialization separately and jointly with auditors' risk assessments influence the types and extent of coping strategy that auditors used to mitigate identified budgetary constraints. Industry-matched auditors' coping strategies and budgetary constraint mitigation are generally more sensitive to their risk assessments than are industry-mismatched auditors' coping strategies and budgetary constraint mitigation. The quality, types and extent of coping strategies employed by auditors in mitigating identified budgetary constraints are likely to affect the time stress experienced and behaviors exhibited by auditors later on in an audit.","abstract_has_math":false,"creators":["Low, Kin-Yew"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Solomon, Ira"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015-09-28T15:39:20Z","date_published":"2015-09-28T15:39:20Z","updated_at":"2026-07-22T22:26:28Z","subjects":["Business Administration, Accounting"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(MiAaPQ)AAI3030457"],"render_values":[{"text":"(MiAaPQ)AAI3030457","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/87149","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Solomon, Ira"]},{"key":"dc:creator","label":"Author","values":["Low, Kin-Yew"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2015-09-28T15:39:20Z","10000-01-01","2001"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/87149","(MiAaPQ)AAI3030457"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and budget more appropriately than do industry-mismatched auditors. Auditors' industry specialization separately and jointly with auditors' risk assessments influence the types and extent of coping strategy that auditors used to mitigate identified budgetary constraints. Industry-matched auditors' coping strategies and budgetary constraint mitigation are generally more sensitive to their risk assessments than are industry-mismatched auditors' coping strategies and budgetary constraint mitigation. The quality, types and extent of coping strategies employed by auditors in mitigating identified budgetary constraints are likely to affect the time stress experienced and behaviors exhibited by auditors later on in an audit.","Made available in DSpace on 2015-09-28T15:39:20Z (GMT). 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Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and budget more appropriately than do industry-mismatched auditors. Auditors' industry specialization separately and jointly with auditors' risk assessments influence the types and extent of coping strategy that auditors used to mitigate identified budgetary constraints. Industry-matched auditors' coping strategies and budgetary constraint mitigation are generally more sensitive to their risk assessments than are industry-mismatched auditors' coping strategies and budgetary constraint mitigation. The quality, types and extent of coping strategies employed by auditors in mitigating identified budgetary constraints are likely to affect the time stress experienced and behaviors exhibited by auditors later on in an audit.","Made available in DSpace on 2015-09-28T15:39:20Z (GMT). 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