<p class="MsoBodyText3" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none; tab-stops: .5in;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">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.<span style="mso-spacerun: yes;">&nbsp; </span>However, both types of time pressure were found to have individual, additive effects on the auditors&rsquo; 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.</span></span></p>

<span>The study examines the differential effects of time deadline pressure versus time budget pressure by surveying both senior and staff auditors in public accounting firms. The responding senior auditors reported experiencing time deadline pressure more frequently than time budget pressure over the preceding year and a majority of them indicated they experienced more stress from time deadline pressure than from time budget pressure. However, the responding staff auditors experienced time deadline and time budget pressures about equally over the preceding year and experience3d about equal levels of stress from the two types of time pressure. In contract to the frequency and stress results noted above, the results also indicated that both senior an staff auditors perceived time budget pressure to be more associated with reduced audit quality, reduced job satisfaction, and increased underreporting of chargeable time than time deadline pressure.</span>

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="color: black; font-size: 10pt;"><span style="font-family: Times New Roman;">This study examined the educational competencies mid-sized accounting firm partners value in their professional staff when making promotion decisions to senior, manager, and partner.<span style="mso-spacerun: yes;">&nbsp; </span>Mid-sized firms were defined in this study to include all of the non-Big 4 national firms, the large regional CPA firms, and several large local firms.<span style="mso-spacerun: yes;">&nbsp; </span>Over 1,380 partners received two mailings of a survey instrument and usable responses were received from 699 of those partners.<span style="mso-spacerun: yes;">&nbsp; </span>The paper summarizes the competencies the respondents indicated were important to be promoted in their firms.<span style="mso-spacerun: yes;">&nbsp; </span>In addition, the study summarizes demographic characteristics of those mid-sized accounting firm partners and the advantages they perceive of working for a mid-sized accounting firm.<span style="mso-spacerun: yes;">&nbsp; </span>Results indicate that technical accounting skills are very important to mid-sized firms, but that their relative importance decreases as individuals are considered for higher level positions.<span style="mso-spacerun: yes;">&nbsp; </span>On the other hand, the importance of communication, leadership, and interpersonal skills grows all the way through the partner promotion decision<strong>.</strong></span></span></p>

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