Journal of Accounting Research, Organization and Economics (JAROE)
Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018

The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior

Manatap Berliana Lumban Gaol (Faculty of Economics, HKBP Nommensen University, Medan, Indonesia)



Article Info

Publish Date
25 Jul 2018

Abstract

Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs  in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior

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Journal Info

Abbrev

JAROE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...