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Explaining the influence of time budgetpressure on audit quality in Sweden
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Kristianstad University, Kristianstad, Sweden.ORCID iD: 0000-0002-8417-1469
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Kristianstad University, Kristianstad, Sweden.
Kristianstad University, Kristianstad, Sweden; Grant Thornton, Malmö, Sweden.
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2017 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 2, p. 331-350Article 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 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.

Place, publisher, year, edition, pages
Springer-Verlag New York, 2017. Vol. 21, no 2, p. 331-350
Keywords [en]
Time budget pressure, Audit quality, Auditors, Audit firm, Sweden
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-142528DOI: 10.1007/s10997-016-9346-4ISI: 000408345800003Scopus ID: 2-s2.0-84961138248OAI: oai:DiVA.org:liu-142528DiVA, id: diva2:1153625
Available from: 2017-10-31 Created: 2017-10-31 Last updated: 2017-12-01Bibliographically approved

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