Mid Sweden University

miun.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
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
The effects of time budget pressure, organizational–professional conflict, and organizational commitment on dysfunctional auditor behavior
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.ORCID iD: 0000-0001-5731-0489
2016 (English)In: International Journal of Accounting, Auditing and Performance Evaluation, ISSN 1740-8008, Vol. 12, no 2, p. 131-150Article in journal (Refereed) Published
Abstract [en]

This study tests several hypotheses regarding the relationships between time budget pressure, organisational-professional conflict, organisational commitment, and various forms of dysfunctional auditor behaviour. Data were collected from a sample of experienced auditors in Sweden, and the response rate was 21.4%. The results indicate that time budget pressure has an impact on under-reporting of time (URT), but not on reduced audit quality (RAQ) acts. Simultaneously, the organisational-professional conflict in accounting firms exerts an important influence on RAQ acts, but has no effect on URT. Contrary to our expectations, organisational commitment has no impact on RAQ acts or URT. The overall results indicate that aligning accounting firms’ ethical cultures with professional values is an effective method to reduce the likelihood that auditors will commit RAQ acts, and that decreased time budget pressure may reduce URT.

Place, publisher, year, edition, pages
2016. Vol. 12, no 2, p. 131-150
Keywords [en]
Dysfunctional Auditor Behaviour, OPC, Organisational Commitment, Organisational-Professional Conflict, Time Budget Pressure
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:miun:diva-27526DOI: 10.1504/IJAAPE.2016.075619Scopus ID: 2-s2.0-84966365377OAI: oai:DiVA.org:miun-27526DiVA, id: diva2:923183
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-29Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Svanberg, JanÖhman, Peter

Search in DiVA

By author/editor
Svanberg, JanÖhman, Peter
By organisation
Department of Business, Economics and Law
Social Sciences

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 949 hits
CiteExportLink to record
Permanent link

Direct link
Cite
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