IDEAS home Printed from https://ideas.repec.org/a/eco/journ1/2017-03-52.html
   My bibliography  Save this article

Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?

Author

Listed:
  • Inyoman Agus Wijaya

    (Faculty of Economics Maranatha Christian University, Bandung, Indonesia,)

  • Mentari Tri Yulyona

    (Faculty of Economics Maranatha Christian University, Bandung, Indonesia)

Abstract

A survey of 216 auditors was conducted to investigate about the potential determinants of audit quality. This study using multiple linear regression technique. We find that complexity audit task, obedience pressure and information system expertise positively related to audit quality. This finding suggest that complexity audit task, obedience pressure and information system expertise play a significant part to improve the quality of audit. Further, complexity audit task and obedience pressure from superior can not make auditor fails to complete the required work and they remains improve audit quality. This study also find that there is no significant effect of time deadline pressure on audit quality. Information system expertise will greatly helpful auditors to expedite the auditing (shorten the time of the auditing) and will be useful in determination of audit procedures, so that can reduce the complexity of task and, in turn, can produce a quality audit reports.

Suggested Citation

  • 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.
    • Handle: RePEc:eco:journ1:2017-03-52
    as

    Download full text from publisher

    File URL: http://www.econjournals.com/index.php/ijefi/article/download/4643/pdf
    Download Restriction: no
    File URL: http://www.econjournals.com/index.php/ijefi/article/view/4643/pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    2. Glover, SM, 1997. "The influence of time pressure and accountability on auditors' processing of nondiagnostic information," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 213-226.
    3. Bhanu Raghunathan & T. S. Raghunathan, 1994. "Research Report—Adaptation of a Planning System Success Model to Information Systems Planning," Information Systems Research, INFORMS, vol. 5(3), pages 326-340, September.
    4. B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
    5. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    6. Jagdish PATHAK & Mary LIND & Mohammad ABDOLMOHAMMADI, 2010. "E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 5-20.
    7. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. José Joaquín Del Pozo-Antúnez & Antonio Ariza-Montes & Francisco Fernández-Navarro & Horacio Molina-Sánchez, 2018. "Effect of a Job Demand-Control-Social Support Model on Accounting Professionals’ Health Perception," IJERPH, MDPI, vol. 15(11), pages 1-16, November.
    6. 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.
    7. 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.
    8. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).
    9. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
    10. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
    11. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
    12. 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.
    13. 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.
    14. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    15. Horacio Molina-Sánchez & Antonio Ariza-Montes & Mar Ortiz-Gómez & Antonio Leal-Rodríguez, 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources," IJERPH, MDPI, vol. 16(17), pages 1-17, August.
    16. 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.
    17. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    18. Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print halshs-00613297, HAL.
    19. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    20. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.

    More about this item

    Keywords

    Complexity Audit Task; Time Deadline Pressure; Obedience Presure; Information System Expertise; Audit Quality;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:2017-03-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.