<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>

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This study employs a two-person model to examine relationships between senior auditor behaviors and staff auditor time budget pressure (TBP). Specifically, the study examined the relationships between staff auditor TBP and (1) senior participation in the audit budgeting process, (2) senior structuring of staff auditor's job tasks, and (3) senior consideration of staff auditors. Senior audi- tor subjects were asked to indicate the extent of their audit budget participation on a specific audit while the staff auditor subjects were asked to respond to questions indicating the extent of senior job structuring and consideration on that same audit. Both senior and staff auditors were asked to indicate their perceptions of the staff auditor TBP on the specified audit. Surprisingly, the results showed no correlation between senior and staff auditors' perceptions of the extent of the TBP faced by the staff auditors on the specified audits. Specifically, greater senior budgetary partici- pation was associated with higher staff auditor TBP perceptions (i.e., positive association) while, on the other hand, senior auditors perceived staff auditors as having less TBP when there was greater senior budgetary participation (i.e., negative association). Finally, less senior job structuring of the staff auditor’s job tasks was found to be associated with greater staff auditor TBP (i.e., negative association) while only mixed evidence of an association between senior auditor consideration and staff auditor TBP was found.

This chapter first investigates the investment trends in the CGIAR, showing that natural resource management (NRM)-related research is a growing part of the portfolio. It then explores some of the definitional issues related specifically to NRM and the move within the CGIAR towards integrated natural resources management (INRM) that involves a much broader and more complex conceptual base. Also presented is an assessment of the challenges ahead in terms of assessing the impacts of NRM research at both the centre and the system level within the CGIAR.