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Explaining the influence of time budget pressure on audit quality in Sweden
Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Linköping University.
Linköping University.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.ORCID iD: 0000-0003-2417-469X
Kristianstad University, School of Health and Society. Grant Thornton.
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2017 (English)In: JOURNAL OF MANAGEMENT & GOVERNANCE, ISSN 1385-3457, Vol. 21, no 2, 331-350 p.Article in journal (Refereed) Published
Abstract [en]

This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

Place, publisher, year, edition, pages
2017. Vol. 21, no 2, 331-350 p.
Keyword [en]
Time budget pressure; Audit quality; Auditors; Audit firm; Sweden
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17230DOI: 10.1007/s10997-016-9346-4ISI: 000408345800003OAI: oai:DiVA.org:hkr-17230DiVA: diva2:1140214
Available from: 2017-09-11 Created: 2017-09-11 Last updated: 2017-09-11Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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