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This study utilized a case method approach to examine the impact of time budget pressure and time deadline pressure on auditor perceptions of stress, key organizational behavior measures, and cognitive problems. The results indicate that increases in both types of time pressures will cause increased stress perceptions by both senior and staff auditors in a nonadditive manner. Specifically, examination of the case means suggested that stress levels are highly affected when one of the two types of time pressure are encountered, with little additional increase in stress when the other type of time pressure is encountered simultaneously. However, both types of time pressure were found to have individual, additive effects on the auditors' organizational behavior measures and, to a lesser extent, on the cognitive problems examined in the study. Overall, the results of the study indicate that time pressure cannot be examined generally; rather, it must be decomposed into the individual types of time pressure (time budget or time deadline) to properly understand the effects the specific time pressure is having on auditors.

An Empirical Analysis Of The Effects Of Auditor Time Budget Pressure And Time Deadline Pressure