Factors Contributing to Premature Sign-Off of Audit Procedure: Evidence from Malaysia

Karim, Mohd Syazwan; Paino, Halil; Jabar, Faizan Abd; Pauzi, Nur Farahah Mohd; Bakar, Siti Anis Nadia Abu

doi:10.1166/asl.2015.5991

Cited by 4 publications

(10 citation statements)

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“…Time budget is also deemed to have something to do with auditor's performance assessment; this will eventually make the auditor to push themselves to perform the audit according to the time budget even if they have to commit dysfunctional behaviors. Additionally, when an auditor needs to complete their audit job within a brief period of time, they might tend to ignore or disregard several steps of audit procedure they think immaterial and unimportant (Karim et al, 2015).…”

Section: Time Pressure and Premature Sign-off Of Audit Proceduresmentioning

confidence: 99%

“…According to th research conducted by Andani & Mertha (2014), the reasons behind an auditor's decision to commit premature sign-off of audit procedure include time pressure, audit risk, locus of control and professional commitment. Meanwhile, according to the study conducted by Karim et al (2015) when an auditor commits premature sign-off of audit procedure, it is due to time pressure, materiality, and lack of monitoring from the auditor manager. From these studies, it can be seen that internal and external factors are the cause for an auditor to commit premature sign-off of audit procedure practice.…”

Section: Introductionmentioning

confidence: 99%

“…In some studies, it is found that time pressure gives a positive influence on dysfunctional audit behaviour or premature sign-off of audit procedure (Coram et al, 2003;Karim et al, 2015;Weningtyas et al, 2006;Gundry & Liyanarachchi, 2007, Siregar et al, 2018, Istiqomah & Hanny, 2017. When an auditor needs to complete the audit task within a brief period of time, they are more likely to ignore or disregard some audit procedure they think immaterial and less important.…”

Section: Introductionmentioning

confidence: 99%

“…When an auditor needs to complete the audit task within a brief period of time, they are more likely to ignore or disregard some audit procedure they think immaterial and less important. In addition, they merely accept the client's explanation without checking and reviewing extensively the client's document (Karim et al, 2015). This means when an auditor is faced with high time pressure, it is more likely for the auditor to commit premature sign-off of audit procedure practice.…”

Section: Introductionmentioning

confidence: 99%

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Premature Sign-Off of Audit Procedure

Izzah

Laily

2020

JABE

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This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature signoff of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.

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Section: Time Pressure and Premature Sign-off Of Audit Proceduresmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Premature Sign-Off of Audit Procedure

Izzah

Laily

2020

JABE

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“…The individual's ethical code will represent the last line of devense to prevent auditor's actions and acceptance of dysfunctional behaviour. Moral philosophy is a key factor in determining how ethical choices will be made by a person (Rallapalli, Vitell and Szeinbach, 2000;Karim et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior

Komalasari¹,

Febrianto²,

Yurniwati³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 Novemb

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Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to investigate the effect of organizational ethical culture through personal values and moral philosophy on auditor actions and acceptance for dysfunctional behaviour and effect of personal auditor value on his moral philosophy. By using structural equation modeling technique from survey result 52 auditor resulted that auditor which tend to have moral philosophy of idealism and not relativism is auditor having personal value of conservatism and self-enhancement. While auditor who tend to relativism is auditor who have a personal value of openness to change. Auditor who have a moral philosophy of relativism will tend to accept dysfunctional behavior, while the idealism auditor will tend to reject such behavior. Organizational ethical culture and personal value of self-enhancement are found have an effect on the auditors acceptance for dysfunctional behavior. Only an ethical culture is an ethical environment that affects auditor dysfunctional action. The personal value of conservatism through the moral philosophy of idealism founded have an effect on auditor acceptance for dysfunctional behavior, but not for organizatonal ethical culture through personal value and moral philosophy.

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The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

Johari¹,

Ridzoan²,

Zarefar³

2019

IJFR

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Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditorsfrom government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.

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Factors Contributing to Premature Sign-Off of Audit Procedure: Evidence from Malaysia

Cited by 4 publications

References 0 publications

Premature Sign-Off of Audit Procedure

Premature Sign-Off of Audit Procedure

The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior

The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance

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