liu.seSearch for publications in DiVA
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Explaining the influence of time budgetpressure on audit quality in Sweden
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Företagsekonomi. Linköpings universitet, Filosofiska fakulteten. Kristianstad University, Kristianstad, Sweden.ORCID-id: 0000-0002-8417-1469
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Företagsekonomi. Linköpings universitet, Filosofiska fakulteten.
Kristianstad University, Kristianstad, Sweden.
Kristianstad University, Kristianstad, Sweden; Grant Thornton, Malmö, Sweden.
Vise andre og tillknytning
2017 (engelsk)Inngår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, nr 2, s. 331-350Artikkel i tidsskrift (Fagfellevurdert) 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 so 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 uality 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.

sted, utgiver, år, opplag, sider
Springer-Verlag New York, 2017. Vol. 21, nr 2, s. 331-350
Emneord [en]
Time budget pressure, Audit quality, Auditors, Audit firm, Sweden
HSV kategori
Identifikatorer
URN: urn:nbn:se:liu:diva-142528DOI: 10.1007/s10997-016-9346-4Scopus ID: 2-s2.0-84961138248OAI: oai:DiVA.org:liu-142528DiVA, id: diva2:1153625
Tilgjengelig fra: 2017-10-31 Laget: 2017-10-31 Sist oppdatert: 2019-01-09bibliografisk kontrollert

Open Access i DiVA

fulltext(380 kB)1074 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 380 kBChecksum SHA-512
625210dae9843a24fd3d5883840a4f9556354faa652eac1b1ade16921b797431c770a9a5f3a53ef306b4ce97022215f282f8b37dd7b72be9c33a9b07ac28645e
Type fulltextMimetype application/pdf

Andre lenker

Forlagets fulltekstScopus

Personposter BETA

Broberg, Pernilla

Søk i DiVA

Av forfatter/redaktør
Broberg, PernillaTagesson, Torbjörn
Av organisasjonen
I samme tidsskrift
Journal of Management and Governance

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 1074 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

doi
urn-nbn

Altmetric

doi
urn-nbn
Totalt: 435 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf