کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1107998 1488340 2016 8 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Interaction between Time Budget Pressure and Professional Commitment towards Underreporting of Time Behavior
ترجمه فارسی عنوان
تعامل بین زمان فشار بودجه و تعهد حرفه ای به سمت زمان رفتار کم گزارش دهی
کلمات کلیدی
رفتار حسابرسی ناکارآمد؛تعهد حرفه ای؛بودجه زمان
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
چکیده انگلیسی

The escalation of auditor's digress behavior increased sharply as time budgets were seen to approach. The purpose of this study is to investigate the moderating effect of time budget pressure on the relationship between professional commitment and underreporting of time behavior. This study was conducted using a survey on auditors who work in the second tier of accounting firm in Indonesia. The findings indicated that: (1) all dimensions of auditors’ professional commitment significantly gives a positive effect on the underreporting of time; and (2) perceived time budget pressure strengthens the influence of all dimensions of auditors’ professional commitment towards underreporting of time. These findings suggest that firm should evaluate the auditor's commitment to improve audit quality.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 219, 31 May 2016, Pages 91–98
نویسندگان
,