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Journal articles on the topic 'Reduced audit quality behavior'

Author: Grafiati

Published: 29 June 2021

Last updated: 29 July 2025

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1

Kasigwa, Gerald. "Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda." Journal of Economics and Behavioral Studies 6, no. 1 (2014): 21–31. http://dx.doi.org/10.22610/jebs.v6i1.466.

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Reduced Audit quality Behavior (RAQB) has been linked to poor quality audits. Whereas reduce audit quality behavior has been studied for some time in developed countries, there has been little empirical research effort in least developed countries like Uganda geared towards understanding and operationalizing the factor structure of reduced audit quality acts. This research set out to establish and confirm a reliable and valid factor structure of reduced audit quality behavior. Data were collected from 351 certified public accountants (CPAâ€™s) practicing as external auditors in Uganda. Explora

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Gaol, Manatap Berliana Lumban. "The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior." Journal of Accounting Research, Organization and Economics 1, no. 1 (2018): 57–64. http://dx.doi.org/10.24815/jaroe.v1i1.11032.

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Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there i

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DABOR, Alexander. "Determinants of Dysfuntional Behaviour Among Auditors in Nigeria." International Journal of Environmental, Sustainability, and Social Science 5, no. 4 (2023): 1157–74. https://doi.org/10.38142/ijesss.v5i4.435.

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Ensuring good audit quality has become germane in recent times following developments that have ridiculed the credibility of financial statements all over the world. Achieving a strong audit quality entails an auditor identifying and reporting pertinent abnormalities in corporate financial reports, demonstrating his expertise as a professional auditor. Audit quality remains fundamental in giving credibility to information presented in ?nancial statements. Reduced audit quality behavior remains a serious area of accounting and auditing literature and this can be ascribed to the importance of qu

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Coram, Paul, Alma Glavovic, Juliana Ng, and David R. Woodliff. "The Moral Intensity of Reduced Audit Quality Acts." AUDITING: A Journal of Practice & Theory 27, no. 1 (2008): 127–49. http://dx.doi.org/10.2308/aud.2008.27.1.127.

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Underlying attributes of reduced audit quality (RAQ) acts are investigated in this research paper. Since RAQ acts may result from ethical judgments, we examine whether they could vary because of differences in moral intensity. Moral intensity was proposed by Jones (1991) in a model that looked at the attributes of the moral issue itself. This study examines whether auditors perceive seven different RAQ acts to differ on three components of Jones' model (social consensus, magnitude of consequences, and probability of effect). Little variation was found on the social consensus dimension showing

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Commerford, Benjamin P., Richard C. Hatfield, Richard W. Houston, and Curtis Mullis. "Auditor Information Foraging Behavior." Accounting Review 92, no. 4 (2016): 145–60. http://dx.doi.org/10.2308/accr-51628.

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ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Theory explains how, while navigating an information environment, individuals learn to acquire information through personally experiencing the costs incurred and the values obtained from information. Consistent with the theory, we find that auditors react to the immediately felt costs of information collection (e.g., time and effort) at the

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Kurnia, Kurnia. "PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 4 (2018): 456–76. http://dx.doi.org/10.24034/j25485024.y2011.v15.i4.162.

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The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure

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Kurnia, Kurnia. "PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 4 (2017): 456. http://dx.doi.org/10.24034/j25485024.y2011.v15.i4.2310.

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The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure

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Herda, David N., Nathan H. Cannon, and Randall F. Young. "Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior." Behavioral Research in Accounting 31, no. 1 (2018): 55–64. http://dx.doi.org/10.2308/bria-52215.

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ABSTRACT This study investigates the effect of staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. We also examine whether supervisor coaching is an effective means to engender workplace mindfulness. Using a sample of 115 auditors, we predict and find that (1) auditors who are coached by supervisors to appreciate the importance of their work to external financial statement users are more likely to be mindful in their work setting, and (2) greater workplace mindfulness about financial stateme

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Yun, Yongsuk. "Auditor Behavior of Industry Specialists Who Audit Clients in Industries that Require Specialization." Korean Accounting Information Association 42, no. 1 (2024): 49–73. http://dx.doi.org/10.29189/kaiaair.42.1.3.

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[Purpose] This study aims to examine the behavior of industry specialist auditors according to industry characteristics. Specifically, this study aims to provide evidence on the audit efficiency of industry specialist auditors by analyzing whether the audit hours and audit fees of industry specialist auditors are differentiated for industries requiring industry specialization designated by the Financial Supervisory Service. [Methodology] We used a sample of 19,115 firms and years for Korean listed companies from 2008 to 2020. For the industries requiring specialization, we used the indus

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Ocak, Murat, and Gökberk Can. "Do government-experienced auditors reduce audit quality?" Managerial Auditing Journal 34, no. 6 (2019): 722–48. http://dx.doi.org/10.1108/maj-12-2017-1756.

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Purpose Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor sector and domain experience (Bedard and Biggs, 1991; Hammersley, 2006), auditor experience as CPA (Ye et al., 2014; Sonu et al., 2016) or big N experience (Chi and Huang, 2005; Gul et al., 2013; Zimmerman, 2016) or auditors’ international working experience (Chen et al., 2017). But there is little attention paid to where auditors obtained their experience from? And how do auditors with government experience affect

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Li, Ching Yen, Chao Sheng Liu, and Faradillah Amalia Rivai. "The Moderating Effect of Top Management Team’s Power on the Relationship between CPA Independence & Audit Quality." International Journal of Research in Vocational Studies (IJRVOCAS) 1, no. 4 (2022): 46–59. http://dx.doi.org/10.53893/ijrvocas.v1i4.75.

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This research integrates the top management teams (TMT)power theory, CPA economic independence theory, and reputation maintenance theory to explore the impact on audit quality. This study used the sample of firms listed on the Taiwan Stock Exchange (TSE) and Taipei Exchange (TPEx) from 2009 to 2016. The empirical results show that as the TMT power of Taiwan companies increases, the audit quality is higher. It is different from the general research that the TMT will conduct earning management based on self-interested behavior. The inference is due to Taiwan's relatively high proportion of famil

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Mansor, Maizatul Akmam, Rina Fadhilah Ismail, Norazian Hussin, and Nur Afiqah Md Amin. "Effect of Demographic Factors, Occupational Stress and Job Satisfaction on Dysfunctional Audit Behaviour among Auditors." Environment-Behaviour Proceedings Journal 7, SI7 (2022): 39–43. http://dx.doi.org/10.21834/ebpj.v7isi7.3886.

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This study aims to examine the factors of dysfunctional behaviour among auditors in Malaysia. Factor analysis was employed to analyse three factors (1) demographic factors (a type of firm and period of audit experience), (2) Occupational stress (time budget pressure and complexity of audit task) and (3) Job Satisfaction that affects dysfunctional audit behaviour which is reduced audit quality and underreporting time. A questionnaire was distributed among 223 respondents employed by the Big 4 and non-Big 4 audit firms located in Kuala Lumpur and Selangor. The findings revealed that all the test

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Gul, Ferdinand A., Shuai (Mark Ma, and Karen Lai. "Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging Market." Journal of International Accounting Research 16, no. 1 (2017): 83–105. http://dx.doi.org/10.2308/jiar-51706.

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ABSTRACT Using a sample of public firms listed in the Chinese market for the years 2000–2009, we find that audit partners with more public clients are associated with lower audit quality, consistent with the “busyness” effect that auditing multiple clients dissipates audit partner effort and, thus, reduces audit quality. However, the negative association is more pronounced for auditors with short audit partner-client tenure, supporting the idea that the lack of client-specific knowledge exacerbates the busyness effect. Collectively, these findings contribute to a better understanding of audit

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Raweh, Nahla Abdulrahman Mohammed, and Abdulwahid Ahmed Hashed Abdullah. "Quality of audit and cost stickiness empirical evidence from emerging markets." Uncertain Supply Chain Management 12, no. 1 (2024): 195–206. http://dx.doi.org/10.5267/j.uscm.2023.10.005.

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This study aims to present further evidence of cost stickiness by employing Selling, General, and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit committee meetings and audit quality on cost stickiness. The study used data from listed companies on the Saudi Arabian stock exchange during 2015–2019. Based on pooled panel data regression, the study proves that the SG&A costs are sticky. The results show the level of SG&A costs increases more with an increase in sales revenue (activity) while it decreases less with an equivalent reduction in sale

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Svanberg, Jan, and Peter Öhman. "Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners." International Journal of Accounting, Auditing and Performance Evaluation 15, no. 1 (2019): 57. http://dx.doi.org/10.1504/ijaape.2019.096740.

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Svanberg, Jan, and Peter Öhman. "Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners." International Journal of Accounting, Auditing and Performance Evaluation 15, no. 1 (2019): 57. http://dx.doi.org/10.1504/ijaape.2019.10017589.

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Saputra, Alan Darma, Matondang Elsa Siburian, Enda Noviyanti Simorangkir, and Aremi Evanta br Tarigan. "The Relationship of Audit Quality and Leverage on Tax Avoidance." Buhalterinės apskaitos teorija ir praktika 31 (March 5, 2025): 1–9. https://doi.org/10.15388/batp.2025.1.

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This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022. Given that taxation is a key source of state revenue, variations in tax regulations and corporate incentives contribute to diverse tax avoidance practices. The research examines three dimensions of audit quality—audit tenure, audit specialization, and audit firm type—and their respective impacts on tax avoidance. Employing a quantitative approach with secondary financial data from 843 IDX-listed firms, the study appl

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Nugroho, Yoga Pratama, Doddy Setiawan, and Linda Kusumaning Wedari. "The role of the audit committee in accounting and finance expertise on earnings quality." Corporate Governance and Organizational Behavior Review 6, no. 2 (2022): 41–51. http://dx.doi.org/10.22495/cgobrv6i2p4.

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This study aims at examining the effect of the audit committee with accounting and finance expertise on the earnings quality of manufacturing companies in Indonesia. The earnings quality measurement uses the absolute value of discretionary accrual. This study uses three measurements of discretionary accruals, the Jones model (Jones, 1991), the modified Jones (Dechow, Sloan, & Sweeney, 1995), and the Kasznik models (Kasznik, 1999). Further, the current study refers to Badolato, Donelson, and Ege (2014) to identify the audit committee expertise. The data were collected from the Indonesia Sto

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Pradana, Prilo Krisnu, and Lina Nugraha Rani. "GENDER DIVERSITY, INDEPENDENSI, KEAHLIAN KEUANGAN DAN RISK-TAKING BEHAVIOUR PADA BANK UMUM SYARIAH." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 10 (2020): 1869. http://dx.doi.org/10.20473/vol7iss202010pp1869-1886.

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ABSTRAKIndonesia menjadi salah satu negara yang terimbas paling parah dari adanya krisis 1997/1998 dimana kualitas tata kelola dari perbankan saat itu dianggap sebagai akar masalah, khususnya terkait berlebihnya perilaku risk-taking dalam hal peminjaman yang menurunkan performa bank. Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance terhadap Risk Taking Behaviour pada Bank Umum Syariah di Indonesia periode 2012-2019. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 9 dengan metode purposive sampling. Corporate Governance diukur de

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Gaaya, Safa, Nadia Lakhal, and Faten Lakhal. "Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality." Managerial Auditing Journal 32, no. 7 (2017): 731–44. http://dx.doi.org/10.1108/maj-02-2017-1530.

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Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to 2013, the authors use GLS regression models estimated with robust standard errors, clustered at the firm level. Findings The results show that family ownership is positively associated with corporate tax avoidance practices, suggesting that families expropriate minority interests by extracting rents fro

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Coram, Paul, Juliana Ng, and David R. Woodliff. "The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 159–67. http://dx.doi.org/10.2308/aud.2004.23.2.159.

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This paper examines the effects of time budget pressure and risk of misstatement on the propensity of auditors to commit reduced audit quality (RAQ) acts. Understanding the different conditions under which time budget pressure can impact on auditors' behavior is important because of the emphasis on meeting budgets in practice. A 2×2×2 mixed design was used with two between-subjects variables for time budget pressure and risk and a repeated measure for the type of RAQ (accepting doubtful audit evidence and truncating a selected sample). The dependent variable was the propensity to commit RAQ. T

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Perreault, Stephen, James Wainberg, and Benjamin L. Luippold. "The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions." Behavioral Research in Accounting 29, no. 2 (2017): 37–50. http://dx.doi.org/10.2308/bria-51770.

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ABSTRACT An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Collectively, these practices are often referred to as an organization's error-management climate (EMC). We investigate whether a client's EMC can lead to behaviors that could reduce audit quality. We conduct an experiment and find that when a client's EMC is error averse (i.e., where employees are sanctioned for committing errors), external auditors indicate that client employees' errors discovered by th

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Anugerah, Rita, Rizqa Anita, Ria Nelly Sari, and Raisya Zenita. "External Locus of Control and Reduced Audit Quality Behavior: The Mediating Effects of Auditor Performance and Organizational Commitment." Journal of Economics, Business and Management 4, no. 5 (2016): 353–57. http://dx.doi.org/10.18178/joebm.2016.4.5.416.

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Rose, Anna M., Jacob M. Rose, Ikseon Suh, and Jay C. Thibodeau. "Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?" Behavioral Research in Accounting 32, no. 1 (2019): 37–49. http://dx.doi.org/10.2308/bria-52512.

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ABSTRACT Analytical procedures are critical to the financial statement auditing process and involve the auditor generating and considering multiple explanations for account fluctuations. We examine whether generating more or fewer explanations during analytical procedures improves audit quality. Research from fields outside of accounting suggests that generating many explanations can exacerbate judgment biases. We conduct an experiment with 92 senior auditors from two Big 4 firms to investigate whether the generation of more plausible explanations about potential misstatements hinders professi

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Ahmad Bukhori Muslim, Dian Sulistyorini wulandari, and Ita Sari. "The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service." Journal of Scientific Interdisciplinary 1, no. 3 (2024): 43–52. http://dx.doi.org/10.62504/jsi936.

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This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax offi

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Smith, Kenneth J., David J. Emerson, and Charles R. Boster. "An examination of reduced audit quality practices within the beyond the role stress model." Managerial Auditing Journal 33, no. 8/9 (2018): 736–59. http://dx.doi.org/10.1108/maj-07-2017-1611.

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Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stresso

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Wardoyo, Dwi Urip, Dea Khusnul Khotimah, and Khanasya Ismy Lutfiany. "Pengaruh Konflik Kepentingan, Kualitas Audit, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 1 (2022): 09–17. http://dx.doi.org/10.54259/akua.v1i1.138.

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Accounting conservatism is a prudential principle by accountants in preparing financial statements. This is need to be implemented by the company for prevention from management's opportunistic behavior. Phenomena recognition of receivables as income by PT Garuda Indonesia, resulting in overstated profits are the case regarding accounting conservatism. Hasty to recognize receivables as revenue will raise the risk of uncollectible accounts and cause losses. Management's opportunistic can be reduced by applying accounting conservatism. The principle of conservatism is historically still relevant

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Mendoza, Kim I. "Reducing Underreporting by Aggregating Budgeted Time." Accounting Review 95, no. 5 (2019): 299–319. http://dx.doi.org/10.2308/accr-52624.

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ABSTRACT Underreporting, or reporting fewer hours than actually worked, is a prevalent behavior among auditors at all levels. Underreporting can result in negative consequences, such as tight budgets and reductions in future audit quality. In this paper, I propose a low-cost budget formatting procedure that reduces underreporting. Using an experiment, I document that individuals with higher underreporting incentives underreport less when given an aggregated budget relative to a disaggregated budget. When individuals have lower underreporting incentives, aggregating the budget has a smaller eff

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Khoufi, Nouha, and Walid Khoufi. "An empirical examination of the determinants of audit report delay in France." Managerial Auditing Journal 33, no. 8/9 (2018): 700–714. http://dx.doi.org/10.1108/maj-02-2017-1518.

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Purpose This study aims to investigate the determinants of delay in publishing audited reports. Design/methodology/approach The research is conducted on a sample of French listed companies, covering the period of five years (from 2010 to 2014). The authors use pooled ordinary least squares regression analysis, modeling audit delay as a function of the following explanatory variables relating to the attributes of companies and their auditors. Findings A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm size, the month of year-end and

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Hussain, Khalid, Ishfaq Ahmed, and Muhammad Aamir. "Ethical Leadership and Auditor’s Underreporting of Audit Time: Mediating Role of Work Engagement." Review of Applied Management and Social Sciences 5, no. 2 (2022): 231–42. http://dx.doi.org/10.47067/ramss.v5i2.231.

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Considering the subsiding credibility of audit profession by recurring accounting scandals, this study investigates the impact of audit team leaders’ ethical leadership on staff auditors’ propensity to accept underreporting of audit time through mediating effect of staff auditors’ work engagement. This study collects primary data from 397 staff auditors working for the registered audit firms conducting audit of limited liability companies of Pakistan. The results provide that audit team leaders’ ethical leadership significantly reduces staff auditors’ engagement into underreporting of audit ti

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Muttakin, Mohammad Badrul, Arifur Khan, and Dessalegn Getie Mihret. "Business group affiliation, earnings management and audit quality: evidence from Bangladesh." Managerial Auditing Journal 32, no. 4/5 (2017): 427–44. http://dx.doi.org/10.1108/maj-01-2016-1310.

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Purpose This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach A usable sample of 917 firm-year observations was drawn from companies listed on the Dhaka Stock Exchange from 2005 to 2013. Data were collected from the annual reports of sample companies. Earnings management was measured using the absolute value of discretionary accruals, and two proxies were used to measure audit quality: auditor size and industry speci

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BOTEZ, Daniel, Oana Ancuta STANGACIU, Anatol MELEGA, and Mihaela ENACHI. "Key Audit Matters and their Impact on the Financial Statements of Listed Entities." Audit Financiar 23, no. 177 (2025): 164–79. https://doi.org/10.20869/auditf/2025/177/004.

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This research examines how the implementation of International Auditing Standard 701 – Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 and mandatory since December 2016, affects the transparency and integrity of financial reports of companies listed on the Bucharest Stock Exchange (BSE). ISA 701 encourages more effective communication of key audit matters, emphasizing their importance in strengthening the quality of statutory audit. This study focuses on how these key matters a

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Eriandani, Rizky, and Melly Karina Kurniawan. "Earnings Management, Audit Committee effectiveness and The Role of Auditor Characteristics." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 9. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(9).

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This research aims to provide empirical evidence regarding the effect of auditor characteristics on the relationship between audit committee effectiveness and earnings management. Mechanisms of good corporate governance can limit and control the opportunistic actions of management. The higher level of effectiveness of the audit committee will reduce the tendency of companies to practice earnings management. In addition to the Audit Committee as an internal party that oversees the credibility of financial statements, it is also necessary to supervise external parties, namely external auditors.

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Harber, Michael, and Warren Maroun. "Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy." Managerial Auditing Journal 35, no. 7 (2020): 861–96. http://dx.doi.org/10.1108/maj-09-2019-2405.

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Purpose This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR). Design/methodology/approach Using an exploratory and sequential design, data was collected from South African regulatory policy documents, organisational comment letters and semi-structured interviews of practitioners. These findings informed a field survey, administered to auditors, investors, chief financial officers (CFOs) and audit committee members of Johannesburg Stock Exchange (JSE) listed com

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Kelly, Timothy, Loren Margheim, and Diane Pattison. "Survey On The Differential Effects Of Time Deadline Pressure Versus Time Budget Pressure On Auditor Behavior." Journal of Applied Business Research (JABR) 15, no. 4 (2011): 117. http://dx.doi.org/10.19030/jabr.v15i4.5666.

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<span>The study examines the differential effects of time deadline pressure versus time budget pressure by surveying both senior and staff auditors in public accounting firms. The responding senior auditors reported experiencing time deadline pressure more frequently than time budget pressure over the preceding year and a majority of them indicated they experienced more stress from time deadline pressure than from time budget pressure. However, the responding staff auditors experienced time deadline and time budget pressures about equally over the preceding year and experience3d about eq

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Beatrice Oyinkansola Adelakun, Damilola Temitayo Fatogun, Tomiwa Gabriel Majekodunmi, and Gbenga Adeniyi Adediran. "Integrating machine learning algorithms into audit processes: Benefits and challenges." Finance & Accounting Research Journal 6, no. 6 (2024): 1000–1016. http://dx.doi.org/10.51594/farj.v6i6.1233.

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The integration of machine learning (ML) algorithms into audit processes represents a significant advancement in the field of auditing, offering substantial benefits in terms of efficiency, accuracy, and risk management. This review examines the transformative potential of ML in auditing, highlighting its key benefits and the challenges that must be addressed to fully leverage its capabilities. Machine learning algorithms, with their ability to analyze large datasets and identify patterns, enhance the accuracy and thoroughness of audits. Traditional auditing methods often rely on sampling and

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Wan Hussin, Wan Nordin, Hasan Mohamad Bamahros, and Siti Norwahida Shukeri. "Lead engagement partner workload, partner-client tenure and audit reporting lag." Managerial Auditing Journal 33, no. 3 (2018): 246–66. http://dx.doi.org/10.1108/maj-07-2017-1601.

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Purpose Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend the related line of research by examining the association between lead engagement partner workload, defined as the number of public listed clients the partner is in charge of, and audit lag. The moderating effects of partner tenure on the partner workload–audit lag relationship have also been examined. Design/methodology/approach The association between auditor workload

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Pillai, Sophia. "Quality Improvement Project to Reduce Restraints in Inpatient Wards at Lincolnshire Partnership Foundation NHS Trust 2020- 2023." BJPsych Open 9, S1 (2023): S106—S107. http://dx.doi.org/10.1192/bjo.2023.310.

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AimsThis QI was designed in collaboration with Trust's PMVA team to reduce the prevalence of physical restraints across inpatient wards by utilising model of improvement and measuring changes by studying number of restraints every six monthly. Secondary outcome considered were improvisation of recording of restraints, appropriate use of de-escalation measures and improvement in care planning surrounding the use of restraints.MethodsThe baseline audit was carried out to measure the prevalence of restraints and evaluate the practise of restraints in inpatient units during April to June 2020. The

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Colak, Murat, and Mert Sarioglu. "The Effect of Corporate Governance on the Quality of Integrated Reporting and ESG Risk Ratings." Sustainability 17, no. 11 (2025): 4868. https://doi.org/10.3390/su17114868.

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Integrated Reporting (IR) has gained prominence as a comprehensive approach to corporate disclosure, yet theoretical clarity is still developing regarding how governance mechanisms shape IR quality and its relation to ESG risk ratings. Addressing this gap, this study explores the influence of board and audit committee characteristics on IR quality and whether an improved IR quality is associated with a lower ESG risk. Drawing on different theories, this research examines how governance structures enhance transparency and accountability in line with societal expectations. Based on panel data fr

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Abdullah Adilli, Abdullah Adilli. "USED ANALYTICAL PROCEDURES IN INTERNAL AUDIT AND THEIR EVALUATION." Socio World-Social Research & Behavioral Sciences 07, no. 01 (2022): 45–50. http://dx.doi.org/10.36962/swd07012022-45.

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Purpose of the study - This article presents the analytical procedures used in internal audit and their evaluation. Research methodology - A systematic and comprehensive approach to the problem under study, as well as methods for analytical processes and evaluation used in modern times. Importance of applied research - Provides recommendations for the development of the enterprise with a systematic approach to analytical procedures in the internal audit of enterprises. Research Findings - Provides advice on how to identify and prevent analytical procedures, errors, frauds, unusual or recurring

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Cahyono, Suham, and Erina Sudaryati. "Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach." Global Financial Accounting Journal 7, no. 1 (2023): 28–44. https://doi.org/10.37253/gfa.v7i1.7445.

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Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cog

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Rickett, Laura K., Anastasia Maggina, and Pervaiz Alam. "Auditor tenure and accounting conservatism: evidence from Greece." Managerial Auditing Journal 31, no. 6/7 (2016): 538–65. http://dx.doi.org/10.1108/maj-10-2014-1103.

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Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation. Therefore, Greece is an ideal setting in which to study the association between auditor tenure and accounting conservatism. Design/methodology/approach Similar to Jenkins and Velury (2008), this paper uses Basu’s (1997) asymmetrical timeliness of earnings as a measure of conservatism. Following Li (2010), the re

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Brandhorst, Sebastian, and Annette Kluge. "When the Tension Is Rising: A Simulation-Based Study on the Effects of Safety Incentive Programs and Behavior-Based Safety Management." Safety 7, no. 1 (2021): 9. http://dx.doi.org/10.3390/safety7010009.

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When an organization’s management creates a goal conflict between workplace safety and the profitability of the organization, workers perceive work-safety tension. This leads to reduced safety-related behavior, culminating in higher rates of occupational injuries. In this study, we explored design components of behavior-based safety programs: audit results and process communication, reward and punishment, and the framing of production goals as gains or losses. This allowed us to directly observe the effects of the goal conflicts and of the countermeasures that we designed in this study. We exa

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Oradi, Javad, and Javad Izadi. "Audit committee gender diversity and financial reporting: evidence from restatements." Managerial Auditing Journal 35, no. 1 (2019): 67–92. http://dx.doi.org/10.1108/maj-10-2018-2048.

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Purpose The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements. Design/methodology/approach Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements. Findings After controlling for other restatement-related factors, the authors find that the pre

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Kwon, Hyo-Chan, Chang-Hee Cho, Cheong-Wu Nam, Soo-Won Chae, Seong-Yun Seo, and Kwon-Hee Kim. "Reducing car audio button noise while maintaining tactile quality." Advances in Mechanical Engineering 10, no. 1 (2018): 168781401775259. http://dx.doi.org/10.1177/1687814017752596.

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Recently, interior noise levels of passenger cars have been significantly reduced. The reduction of major cabin noise led to the recognition of small noises that are previously unnoticed. Specifically, the button noises of electrical devices in passenger compartments have been identified as belonging to this category of noise. The aim of this study is to improve the auditory quality of a car audio button while maintaining its tactile quality that is familiar to users. The tactile and auditory qualities can be described by the load versus stroke characteristics and the operation noise level. Fo

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Musah, Alhassan, Bismark Okyere, Deodat Emilson Adenutsi, Christian Thywill Dodor, and Makafui David Agboado. "Audit committee characteristics and audit quality on risk-taking behaviour of banks in an emerging economy." Corporate Ownership and Control 20, no. 1 (2022): 125–35. http://dx.doi.org/10.22495/cocv20i1art12.

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The study examined the effect of audit committee size, audit committee independence and audit quality on bank risk-taking behaviour in Ghana. The study collected data on 18 out of 24 commercial banks in Ghana over a 10-year period. The study relied on panel-corrected standard errors (PCSE) to establish the relationship between the variables mentioned above. The results of the study showed that audit quality reduces bank risk-taking behaviour in Ghana. The study also found that audit committee independence reduces excessive risk-taking behaviour by banks in Ghana thereby increasing their Z-scor

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Nuraini A, Nuraini A., Nita Erika Ariani, and Maya Febrianty Lautania. "Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention." Journal of Accounting Research, Organization and Economics 7, no. 1 (2024): 97–110. http://dx.doi.org/10.24815/jaroe.v7i1.37302.

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Objective –The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology –The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regre

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Moreo, Kathleen, Shelby Sullivan, Jeffrey Carter, and Cherilyn Heggen. "Generating Team-Based Strategies to Reduce Health Inequity in Cancer Care." Professional Case Management 28, no. 5 (2023): 215–23. http://dx.doi.org/10.1097/ncm.0000000000000657.

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Purpose/Objectives: Despite increased emphases on reducing racial disparities in the U.S. health care system, interprofessional care teams may inadvertently perpetuate health disparities through lack of awareness or experience in supporting individualized, patient-centered goals of care. Racial disparities can lead to health inequity. Persistent health disparity gaps exist among Black patients with multiple myeloma (MM) when compared with non-Black patients. Black patients experience a two-fold increase in MM risk and earlier age of onset compared with non-Black patients. Black patients are al

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Zanotti, Kristine, Sahana Somasegar, Monica Webb Hooper, and Elizabeth Hopp. "Improving Value-Based Care Education in a Fellowship by Incorporating ACGME Competencies." Journal of Graduate Medical Education 11, no. 6 (2019): 668–73. http://dx.doi.org/10.4300/jgme-d-19-00311.1.

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ABSTRACT Background Most value-based care educational interventions teach knowledge of cost but fail to recognize the interrelatedness of the Accreditation Council for Graduate Medical Education (ACGME) competencies of medical knowledge, patient care, practice-based learning and improvement, and systems-based practice. Objective We analyzed the impact on clinical decision-making of an educational curriculum that incorporated the spectrum of ACGME competencies. Methods Five didactic sessions for a gynecologic oncology fellowship were modified to incorporate cost- and value-based care considerat

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Krautwurm, Jonas, Daniel Oberfeld-Twistel, Thirsa Huisman, Maria Mareen Maravich, and Ercan Altinsoy. "Quality Comparison of Dynamic Auditory Virtual-Reality Simulation Approaches of Approaching Vehicles Regarding Perceptual Behavior and Psychoacoustic Values." Acoustics 7, no. 1 (2025): 7. https://doi.org/10.3390/acoustics7010007.

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Traffic safety experiments are often conducted in virtual environments in order to avoid dangerous situations and conduct the experiments more cost-efficiently. This means that attention must be paid to the fidelity of the traffic scenario reproduction, because the pedestrians’ judgments have to be close to reality. To understand behavior in relation to the prevailing audio rendering systems better, a listening test was conducted which focused on perceptual differences between simulation and playback methods. Six vehicle driving-by-scenes were presented using two different simulation methods a

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