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dc.contributor.authorGundry, Leanne Cen_NZ
dc.date.available2011-04-07T03:10:08Z
dc.date.copyright2006en_NZ
dc.identifier.citationGundry, L. C. (2006). Dysfunctional behaviour in the modern audit environment: the effect of time budget pressure and auditors’ personality type on reduced audit quality practices (Dissertation, Bachelor of Commerce with Honours). Retrieved from http://hdl.handle.net/10523/1202en
dc.identifier.urihttp://hdl.handle.net/10523/1202
dc.description.abstractThe nature of the audit environment means that users of financial statements have no way of assessing the quality of work that is carried out during an audit. Because of this, research is needed to determine what variables cause auditors to engage in dysfunctional behaviours when carrying out audit steps. This study examines the effect that time budget pressure and personality type have on the likelihood that auditors will engage in two ‘reduced audit quality practices’ — prematurely signing off an audit step and accepting a weak client explanation. This was achieved by administering a questionnaire to 168 members of NZICA working in audit, to assess the likelihood they would engage in these two RAQPs in different time budget pressure situations and also to assess their personality type. The results of this study found that a positive relationship exists between time budget pressure and the likelihood that auditors will engage in one RAQP — premature signoff. It was also found that the personality type of the auditor directly affects their propensity to engage in RAQPs, rather than interacting with time budget pressure as originally hypothesised. These results have many implications for auditors in practice regarding the effect of time budgets that are set and the types of people they employ, and this raises a number of directions for future research in this area.en_NZ
dc.format.mimetypeapplication/pdf
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleDysfunctional behaviour in the modern audit environment: the effect of time budget pressure and auditors’ personality type on reduced audit quality practicesen_NZ
dc.typeDissertationen_NZ
dc.description.versionUnpublisheden_NZ
otago.date.accession2008-02-19en_NZ
otago.schoolAccountancy and Business Lawen_NZ
thesis.degree.disciplineAccountancy and Business Lawen_NZ
thesis.degree.nameBachelor of Commerce with Honours
thesis.degree.grantorUniversity of Otagoen_NZ
thesis.degree.levelHonours Dissertationsen_NZ
otago.openaccessOpen
dc.identifier.eprints760en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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