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Auditor time budget pressure: consequences and antecedents

David T. Otley (The Management School, Lancaster University, Lancaster, UK, and)
Bernard J. Pierce (Dublin City University Business School, Dublin City University, Dublin, Ireland)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 March 1996

6013

Abstract

Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were seen to approach unattainable levels of performance. Recognizing the importance of auditors’ perceptions regarding the attainability of budgets, examines antecedent variables affecting budget attainability. Found that the influence of client fee expectations, the level of audit senior participation and the influence of the audit programme were significant influences. Discusses implications for practice and possibilities for future research.

Keywords

Citation

Otley, D.T. and Pierce, B.J. (1996), "Auditor time budget pressure: consequences and antecedents", Accounting, Auditing & Accountability Journal, Vol. 9 No. 1, pp. 31-58. https://doi.org/10.1108/09513579610109969

Publisher

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MCB UP Ltd

Copyright © 1996, MCB UP Limited

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