IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v28y1990i2p267-285.html
   My bibliography  Save this item

The Effects Of Time Pressure And Audit Program Structure On Audit Performance

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Michael Gibbins & Ken T. Trotman, 2002. "Audit Review: Managers' Interpersonal Expectations and Conduct of the Review," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 411-444, September.
  2. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
  3. Martin, Kasey & Sanders, Elaine & Scalan, Genevieve, 2014. "The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 110-117.
  4. Hope, Ole-Kristian & Li, Congcong & Lin, An-Ping & Rabier, MaryJane, 2021. "Happy analysts," Accounting, Organizations and Society, Elsevier, vol. 90(C).
  5. Thomas, Rodney W. & Esper, Terry L. & Stank, Theodore P., 2010. "Testing the Negative Effects of Time Pressure in Retail Supply Chain Relationships," Journal of Retailing, Elsevier, vol. 86(4), pages 386-400.
  6. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
  7. Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
  8. Gold-Nöteberg, A.H. & Gronewold, U. & Salterio, S., 2010. "The Impact of Error-Management Climate, Error Type and Error Originator on Auditors’ Reporting Errors Discovered on Audit Work Papers," ERIM Report Series Research in Management 20551, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  9. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, LAR Center Press, vol. 4(8), pages 25-33, August.
  10. Riadh Manita, 2009. "La qualité du processus d'audit : une étude empirique sur le marché financier tunisien," Post-Print halshs-00455733, HAL.
  11. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
  12. Janet Morrill, 1996. "Canadian Institute of Chartered Accountants. Professional Judgment and the Auditor," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 371-378, March.
  13. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(8), pages 25-33, August.
  14. Steve Buchheit, 2009. "A comparison of auditor and non-auditor performance evaluations," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 22-38, January.
  15. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
  16. Pernilla Broberg & Torbjörn Tagesson & Timur Uman, 2020. "Antecedents of Psychological Well-Being among Swedish Audit Firm Employees," IJERPH, MDPI, vol. 17(10), pages 1-12, May.
  17. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
  18. Thi Que Nguyen & Manh Dung Tran & Thi Viet Ha Hoang, 2018. "Impact of Internal Control on Audit Program Effectiveness: The Case of Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(9), pages 1-1, September.
  19. Jin Suk Heo & Soo Young Kwon & Hun‐Tong Tan, 2021. "Auditors' Responses to Workload Imbalance and the Impact on Audit Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 338-375, March.
  20. Dijk, M. van, 1998. "Litigation and audit quality; two experimental studies," Research Report 98C42, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  21. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
  22. Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright, 2000. "The Effect of Accountability and Time Budgets on Auditors' Testing Strategies," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 539-560, December.
  23. Anthony R. Bowrin & James King, 2010. "Time pressure, task complexity, and audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 160-181, January.
  24. Garcia-Blandon, Josep & Argiles, Josep Ma, 2015. "Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 82-93.
  25. El-Hussein E. El-Masry, 2008. "Factors affecting auditors' utilization of evidential cues," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 26-50, January.
  26. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
  27. Kathryn Kadous & Yuepin (Daniel) Zhou, 2019. "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 108-131, March.
  28. Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
  29. Andrew Watson & Terence Rodgers & David Dudek, 1999. "The human nature of management consulting: judgment and expertise," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 19(7-8), pages 495-503.
  30. repec:dgr:rugsom:98c42 is not listed on IDEAS
  31. García Blandón, Josep & Argilés Bosch, Josep Maria, 2013. "Audit firm tenure and qualified opinions: New evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 118-125.
  32. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
  33. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
  34. Ely Suhayati, 2012. "The Influence Of Audit Fee, Audit Time Budget Pressure And Public Accountant Attitude On The Public Accountant Dysfunctional Behavior And It’S Implication On Audit Quality Survey On “Small” Scale Publ," Journal of Global Management, Global Research Agency, vol. 4(1), pages 1-24, July.
  35. Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P., 2008. "The Effect of Audit Standards on Fraud Consultation and Auditor Judgment," ERIM Report Series Research in Management 11687, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  36. Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2018. "Can Anticipating Time Pressure Reduce the Likelihood of Unethical Behaviour Occurring?," Journal of Business Ethics, Springer, vol. 153(1), pages 197-213, November.
  37. Ruhnke, Klaus & Schmitz, Stefanie, 2019. "Review engagements – structure of audit firm methodology and its situational application in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  38. Zygmunt Korban & Maja Taraszkiewicz-Łyda, 2022. "The Impact of Time Pressure on the Results of Psychotechnical Tests Based on the Findings of Pilot Studies Conducted on a Group of Students of the Silesian University of Technology—A Case Study," IJERPH, MDPI, vol. 19(22), pages 1-12, November.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.