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Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms
Author(s) -
Svanström Tobias
Publication year - 2016
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/ijau.12054
Subject(s) - dysfunctional family , audit , accounting , certification , walk through test , quality audit , business , external auditor , psychology , internal audit , clinical psychology , management , economics
This study tests the association between time pressure, training activities and dysfunctional auditor behaviour in small audit firms. Based on survey responses from 235 certified auditors working in small audit firms in S weden, the analysis shows that perceived time pressure is positively associated with dysfunctional auditor behaviour, while the level of participation in training activities such as workshops and seminars is negatively associated with dysfunctional auditor behaviour. These findings suggest that audit quality is at risk when auditors experience high levels of time pressure but also that auditors who frequently take part in training activities to a lesser extent engage in dysfunctional auditor behaviour.