hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Auditors' time pressure: Does ethical culture support audit quality?
Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.
2013 (English)In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 28, no 7, 572-591 p.Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach: The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings: The study finds relationships between three ethical culture factors and reduced audit quality acts. The ethical environment and the use of penalties to enforce ethical norms are negatively related to reduced audit quality acts, whereas the demand for obedience to authorities is positively related to reduced audit quality acts. Underreporting of time is not related to ethical culture, but is positively related to time budget pressure. Finally, the study finds a relationship between two ethical culture factors and time budget pressure, indicating a possible causal relationship, but ethical culture does not mediate an indirect effect of time budget pressure on reduced audit quality acts. Originality/value: This is the first study to report the effect of ethical culture on dysfunctional auditor behavior using actual self-reported frequencies of reduced audit quality acts and underreporting of time as data. © Emerald Group Publishing Limited.

Place, publisher, year, edition, pages
2013. Vol. 28, no 7, 572-591 p.
Keyword [en]
Audit quality, Auditing, Auditors, Ethical culture, Ethics, Sweden, Time budget pressure
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-23095DOI: 10.1108/MAJ-10-2012-0761Scopus ID: 2-s2.0-84879733737OAI: oai:DiVA.org:hig-23095DiVA: diva2:1060114
Note

Source: Scopus

Available from: 2013-12-13 Created: 2016-12-16 Last updated: 2017-01-04Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full textScopus

Search in DiVA

By author/editor
Svanberg, Jan
In the same journal
Managerial Auditing Journal
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Altmetric score

Total: 111 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf