Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
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
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.
Dysfunctional auditor behaviour, time pressure, training activities, small audit firms
Research subject Business Studies
IdentifiersURN: urn:nbn:se:umu:diva-109198DOI: 10.1111/ijau.12054ISI: 000372370600003ScopusID: 2-s2.0-84945245440OAI: oai:DiVA.org:umu-109198DiVA: diva2:855899