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 inthe audit assignment practices and this is becoming a concern inaudit 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
Copyrights © 2018