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Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
2016 (English)In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 20, no 1, 42-51 p.Article in journal (Refereed) Published
Abstract [en]

This study tests the association between time pressure, training activities and dysfunctional auditor behaviour insmall audit firms. Based on survey responses from 235 certified auditors working in small audit firms in Sweden,the analysis shows that perceived time pressure is positively associated with dysfunctional auditor behaviour,while the level of participation in training activities such as workshops and seminars is negatively associated withdysfunctional auditor behaviour. These findings suggest that audit quality is at risk when auditors experience highlevels of time pressure but also that auditors who frequently take part in training activities to a lesser extent engagein dysfunctional auditor behaviour.

Place, publisher, year, edition, pages
2016. Vol. 20, no 1, 42-51 p.
Keyword [en]
Dysfunctional auditor behaviour, time pressure, training activities, small audit firms
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:umu:diva-109198DOI: 10.1111/ijau.12054ISI: 000372370600003Scopus ID: 2-s2.0-84945245440OAI: oai:DiVA.org:umu-109198DiVA: diva2:855899
Available from: 2015-09-22 Created: 2015-09-22 Last updated: 2017-12-01Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
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  • de-DE
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  • sv-SE
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Output format
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  • asciidoc
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