The Effect of Time Budget Pressure on Auditors’ Behaviour

Nor, Mohd Nazli Mohd; Smith, Malcolm; Ismail, Zubaidah; Taha, Roshaiza

doi:10.1166/asl.2017.7185

Cited by 7 publications

(9 citation statements)

References 30 publications

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“…An additional six used a performance scale developed for managers by Mahoney et al (1963), four used the Dubinsky and Mattson (1979) scale used by the referent study, and the remainder use a mix of ad hoc or study-specific metrics. Only one published study (Nor et al , 2017) used RAQP as an outcome.…”

Section: Notesmentioning

confidence: 99%

An examination of reduced audit quality practices within the beyond the role stress model

Smith

Emerson

Boster

2018

MAJ

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Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis. Findings The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale. Research limitations/implications While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings. Practical implications This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved. Originality/value The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

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Section: Notesmentioning

confidence: 99%

An examination of reduced audit quality practices within the beyond the role stress model

Smith

Emerson

Boster

2018

MAJ

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“…Perilaku disfungsional auditor tentu saja akan mempengaruhi kualitas audit. Perilaku disfungsional auditor timbul karena adanya dilemma suatu tekanan terhadap anggaran waktu audit yang telah disusun dan tekanan pekerjaan yang mengakibatkan role stress bagi seorang auditor Nor et al (2017). Time budget pressure (tekanan anggaran waktu) adalah faktor yang mempengaruhi kualitas audit.…”

Section: Pendahuluanunclassified

“…Beberapa penelitian seperti Penelitian ditujukan untuk membuktikan secara empiris pengaruh role stress terhadap perilaku disfungsional auditor di PT Bank BNI Kanwil Denpasar, pengaruh tekanan anggaran waktu pada perilaku disfungsional auditor di PT Bank BNI Kanwil Denpasar, tekanan anggaran waktu memoderasi pengaruh role stress pada perilaku disfungsional auditor di PT Bank BNI Kanwil Denpasar. Nor et al (2017) mengatakan bahwa sikap (attitudes) merupakan suatu penilaian yang melibatkan penalaran logis sadar atas gambaran suatu keyakinan, penilaian atas perasaan, dan suatu intensi (niatan) perilaku terhadap seseorang, obyek, atau peristiwa yang disebut dengan attitude object. Theory of attitude change terdiri atas berbagai macam teori yang dinaunginya, contohnya Dissonance Theory dan Functional Theory.…”

Section: Pendahuluanunclassified

“…Attitude change theory menjelaskan perilaku stress yang berlebihan akan menempatkan tuntutan yang tidak dapat dicapai, yang mengakibatkan hasil pekerjaan menurun. Hal ini relevan dengan tingkat stres yang tinggi yang berpengaruh terhadap karakteristik personal auditor sehingga melakukan perilaku disfungsional audit (Nor et al, 2017). Hasil penelitian ini sesuai dengan beberapa penelitian yang dilakukan oleh Dikdik (2008);Ermawati et al (2014); Harijanto (2013); Sari & Suryanawa (2016).…”

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Tekanan Anggaran Waktu Memoderasi Pengaruh Role Stres Terhadap Perilaku Disfungsional Auditor

Limbong

Badera

2020

E-Jurnal Akuntansi

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The purpose of this study is to analyze the time budget pressure moderate the influence of the role of stress on the auditor's dysfunctional behavior (Study at PT Bank BNI Denpasar Regional Office). This research was conducted in all thirty-two offices of PT Bank BNI Denpasar Regional Officein the Bali Region in 2019 by making 68 auditors as samples using the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation (MRA) techniques. Based on the analysis, the role stress variable has a significant positive effect on the dysfunctional behavior of auditors at PT Bank BNI Denpasar Regional Office. Time budget pressure has a significant positive effect on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Time budget pressure moderates the influence of role stress on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Keywords: Role Stress; Time Budget Pressure; Auditor's Dysfunctional Behavior.

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“…A tight audit time budget forces auditors to commit to the audit process efficiently even though the client has a high risk of misstatement (Rustiarini & Novitasari, 2014;Umar et al, 2017). This condition triggers auditors to perform dysfunctional behavior, such as premature sign-off, under-reporting time, and replacement (altering) of audit procedure (Nor et al, 2017;Rustiarini, 2014;Svanström, 2016). Time limitations make auditors mistakenly process the available data, thereby reducing audit quality (Amiruddin, 2019;Phillips-Wren & Adya, 2020).…”

Section: Introductionmentioning

confidence: 99%

Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior

Rustiarini

Putra

Astakoni³

2021

ATESTASI

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This study aims to prove the effect of task complexity and time budget pressure on auditors' job stress and dysfunctional behavior empirically. This study also examines the job stress role in mediating the relationship between task complexity and time budget pressure on auditors' dysfunctional behavior. This research uses quantitative research methods. The research data collection technique used a survey that is distributed questionnaires to 87 auditors at public accounting firms in Bali. Determination of the sample based on the saturated sampling method. This study uses a PLS-SEM analysis to examine research hypotheses. PLS is considered appropriate in predicting models for theory development. The results reveal that task complexity and time budget pressure are increasing auditor's job stress. However, only time budget pressure has a direct effect on auditors' dysfunctional behavior. The statistical testing results also show that job stress can mediate the relationship between task complexity and dysfunctional behavior. On the other hand, job stress cannot mediate between time budget pressure and dysfunctional behavior.

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The Effect of Time Budget Pressure on Auditors’ Behaviour

Cited by 7 publications

References 30 publications

An examination of reduced audit quality practices within the beyond the role stress model

An examination of reduced audit quality practices within the beyond the role stress model

Tekanan Anggaran Waktu Memoderasi Pengaruh Role Stres Terhadap Perilaku Disfungsional Auditor

Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior

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