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Kostnads- och kvalitetskonflikt inom revision: Tidspress orsakad avtidsbudgetar och deadlines
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

With an increasingly competitive market-driven audit, where customers are concerned abouttheir costs and are looking for cheap options, audit agencies try to provide audit fees based onthat demand. Audit agencies are forced to maximize their profits and supervise their costs whilemaintaining a high level of audit quality. Audit fees are governed by the setup of time budgetsand deadlines that auditors will work with. The recent scandals within the auditing professionhave focused attention on the quality of the audit and on the two types of time pressure shown tobe able to have a negative effect on audit quality. Previous research has reported that timepressure, caused by time budgets and deadlines, leads the auditors to take short cuts in their workto keep tight goals in a dysfunctional manner. The research also indicates that perceived timepressure and dysfunctional shortcuts differs between auditors with different agency affiliationand between auditors with different formal competence.The purpose of this paper is to describe and analyze the extent to which Swedish auditorsexperience time pressure caused by time budgets and deadlines, and the extent to whichdysfunctional shortcuts occurs. We also intend to make comparisons between auditors withdifferent agency affiliation and between auditors with different formal competence.A web-based survey was sent to Swedish auditors across the country and 291 responses werereceived. More than one out of three auditors who participated in our study indicated that theyexperienced time pressure at a level that was not sustainable. Dysfunctional shortcuts that coulddamage audit quality occurred as actions against time pressure caused by time budgets anddeadlines. The problems with time pressure seemed to be more complicated among larger auditfirms since the dysfunctional shortcuts occurred to a greater extent. Auditors with lower formalcompetence experienced more time pressure and used dysfunctional shortcuts to a greater extentthan auditors with higher formal competence.

Place, publisher, year, edition, pages
2014. , p. 65
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-22180Local ID: FE1-V14-A1-003OAI: oai:DiVA.org:miun-22180DiVA, id: diva2:724778
External cooperation
Subject / course
Business Administration FE1
Educational program
Master (one year) in Business Administration: Accounting and Auditing SFRRA 60 higher education credits
Supervisors
Examiners
Available from: 2014-06-13 Created: 2014-06-13 Last updated: 2017-12-27Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf