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This paper aims to extend the literature on reduced audit quality practices (RAQPs) by examining the relationship between time budget pressure, auditors' personality types, and the incidence of two RAQPs – premature sign‐off of an audit step (PSO) and accepting a weak client explanation (WCE).

The aim of this paper is to collect data. A research instrument was developed and administered to audit practitioners in New Zealand using postal and web link methods. The research instrument included several hypothetical audit scenarios and Blumenthal's Type A Self‐Rating Inventory Scale (TASRI).

The paper finds that a significant relationship is present between time budget pressure and PSO only. Significant relationships are also found among auditors' personality types and the incidence of the two RAQPs. These results suggest that the audit environment is complex and that time budget pressure is only one of several explanations for the incidence of RAQPs.

The research instrument of this paper has not been used before in its entirety. This may raise issues of validity of the findings. Also, defining and measuring time budget pressure in terms of two categories (high/low) as opposed to a continuum may have implications on results reported in this study.

The paper provides results that show the importance of auditors' personality type in understanding more about the incidence of RAQPs.

To fully understand the concept of social entrepreneurship (SE), contextual factors need to be accounted as the influence of the institutional environment on individual behaviour has received little attention in the literature. By heeding the research call for quantitative work in this emerging field, hypotheses are formulated which predict the influence of different institutional profiles on SE intentions. The paper aims to discuss these issues.

A cross-sectional survey design was administered in an under-researched emerging market context – South Africa. Hypotheses were then statistically tested using correlational analysis and structural equation modelling.

The results indicate that the regulatory environment has a positive and significant impact on feasibility and desirability, and furthermore both feasibility and desirability positively affect intentions.

The study contributes towards a new understanding of the influence of the institutional environment on social entrepreneurial intentions and its antecedents in an African emerging market context, and may serve as a catalyst for this emerging and important global activity.