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Auditors' perceptions of time budget pressure, premature sign offs and under-reporting of chargeable time: Evidence from a developing country

Auditors' perceptions of time budget pressure, premature sign offs and under-reporting of chargeable time: Evidence from a developing country
Auditors' perceptions of time budget pressure, premature sign offs and under-reporting of chargeable time: Evidence from a developing country
This study examines the existence and effects of auditors' time budget pressure, premature sign-offs (PSO) and under-reporting of chargeable time (URT) in the context of a developing country, namely Mauritius. Several antecedent variables of budget pressure were also considered. Based on a mailed questionnaire survey, the perceived extent of time budget pressure (as measured by budget tightness) was found to be significantly lower than in other developed countries (United Kingdom, Ireland, New Zealand and United States). Significant cross-national differences were also observed for the levels of PSO and URT. Although budget tightness was significantly related to PSO, this was not the case for URT. This has led to the suggestion that URT may be less dependent on levels of budget tightness and may have become an 'institutionalised' practice within audit firms. Finally, none of the hypothesised antecedent variables were significantly related to budget tightness.

time budget pressure, budget tightness, premature sign offs, under-reporting of chargeable time, mauritius
1090-6738
201-218
Soobaroyen, Teerooven
6686e2f8-564f-4f7f-b079-9dc8a2f53a48
Chengabroyan, Chelven
29057bdc-a3b5-467e-89cc-051b15c2424f
Soobaroyen, Teerooven
6686e2f8-564f-4f7f-b079-9dc8a2f53a48
Chengabroyan, Chelven
29057bdc-a3b5-467e-89cc-051b15c2424f

Soobaroyen, Teerooven and Chengabroyan, Chelven (2007) Auditors' perceptions of time budget pressure, premature sign offs and under-reporting of chargeable time: Evidence from a developing country. International Journal of Auditing, 10 (3), 201-218. (doi:10.1111/j.1099-1123.2006.0350.x).

Record type: Article

Abstract

This study examines the existence and effects of auditors' time budget pressure, premature sign-offs (PSO) and under-reporting of chargeable time (URT) in the context of a developing country, namely Mauritius. Several antecedent variables of budget pressure were also considered. Based on a mailed questionnaire survey, the perceived extent of time budget pressure (as measured by budget tightness) was found to be significantly lower than in other developed countries (United Kingdom, Ireland, New Zealand and United States). Significant cross-national differences were also observed for the levels of PSO and URT. Although budget tightness was significantly related to PSO, this was not the case for URT. This has led to the suggestion that URT may be less dependent on levels of budget tightness and may have become an 'institutionalised' practice within audit firms. Finally, none of the hypothesised antecedent variables were significantly related to budget tightness.

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More information

Published date: 21 March 2007
Keywords: time budget pressure, budget tightness, premature sign offs, under-reporting of chargeable time, mauritius

Identifiers

Local EPrints ID: 80411
URI: http://eprints.soton.ac.uk/id/eprint/80411
ISSN: 1090-6738
PURE UUID: 8a7650c8-1fc3-4dca-a89a-831bd69780ae
ORCID for Teerooven Soobaroyen: ORCID iD orcid.org/0000-0002-3340-1666

Catalogue record

Date deposited: 24 Mar 2010
Last modified: 14 Mar 2024 02:55

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Contributors

Author: Teerooven Soobaroyen ORCID iD
Author: Chelven Chengabroyan

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