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Preparation, scheduling and execution of a time budget for auditing operations are a common practice in Public Accounting. An unreasonable time budget which underscores execution despite its impracticality, will give rise to some difficlties and problems. One of the major problems concerning these...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2003-06-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_10437_2c311b21affba9a20aeff3a22e6214da.pdf |
| _version_ | 1818757165059407872 |
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| author | دکتر ساسان مهرانی مهدیس نعیمی |
| author_facet | دکتر ساسان مهرانی مهدیس نعیمی |
| author_sort | دکتر ساسان مهرانی |
| collection | DOAJ |
| description | Preparation, scheduling and execution of a time budget for
auditing operations are a common practice in Public Accounting. An unreasonable time budget which underscores execution despite its impracticality, will give rise to some difficlties and problems. One of the major problems concerning these difficulties is the loss of motivations resulting in non-professional work and activity. Turning the attention to non-professional work is one the most common defenese about pressures created from the time budgeting. Such actions and behaviors created and pressured by time budgeting have a direct and indirect affect on the quality of audit work. One aspect of such behavior is premature Audit signoff and underreporting the audit time.
This research aims to study the impact of time budget pressure and the emergence of non-professional behavior under the ethical theory. The outcome of the research indicates that the auditors are bound to the ethical beliefs whilst they are forced under the pressure of time budgeting to exercise non-professional behavior and work. In addition, the results indicate that there is a direct correlation between the increased of time budget pressure and the increase related to non-professional activities and behaviors. |
| first_indexed | 2024-12-18T06:06:36Z |
| format | Article |
| id | doaj.art-08813b993d714b9f8bab72f0074dc58b |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-18T06:06:36Z |
| publishDate | 2003-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-08813b993d714b9f8bab72f0074dc58b2022-12-21T21:18:30ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392003-06-0110210437-دکتر ساسان مهرانیمهدیس نعیمیPreparation, scheduling and execution of a time budget for auditing operations are a common practice in Public Accounting. An unreasonable time budget which underscores execution despite its impracticality, will give rise to some difficlties and problems. One of the major problems concerning these difficulties is the loss of motivations resulting in non-professional work and activity. Turning the attention to non-professional work is one the most common defenese about pressures created from the time budgeting. Such actions and behaviors created and pressured by time budgeting have a direct and indirect affect on the quality of audit work. One aspect of such behavior is premature Audit signoff and underreporting the audit time. This research aims to study the impact of time budget pressure and the emergence of non-professional behavior under the ethical theory. The outcome of the research indicates that the auditors are bound to the ethical beliefs whilst they are forced under the pressure of time budgeting to exercise non-professional behavior and work. In addition, the results indicate that there is a direct correlation between the increased of time budget pressure and the increase related to non-professional activities and behaviors.https://acctgrev.ut.ac.ir/article_10437_2c311b21affba9a20aeff3a22e6214da.pdf |
| spellingShingle | دکتر ساسان مهرانی مهدیس نعیمی - بررسی‌های حسابداری و حسابرسی |
| title | - |
| title_full | - |
| title_fullStr | - |
| title_full_unstemmed | - |
| title_short | - |
| title_sort | |
| url | https://acctgrev.ut.ac.ir/article_10437_2c311b21affba9a20aeff3a22e6214da.pdf |