This paper is aimed at explaining how time budget pressure influences audit quality in the
Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish …

This study advances several propositions about the effects of time pressure on individuals'
belief revisions within a pressure-arousal-effort-performance framework. There is a …

Public awareness and interest in environmental and social issues as well as increased
attention in the mass media have resulted in a higher demand for social disclosures from …

The study aimed to examine the impact of time pressure on audit quality, premature sign-offs
is a proxy of audit quality, case study in Jordan, to achieve the objective of the study, the …

Purpose The purpose of this paper is to identify differences in auditors' dysfunctional
behaviour when expecting performance appraisal. Its main aim is to examine variances …

Purpose The purpose of this paper is to investigate factors leading to dysfunctional behavior.
The role of auditors has been under scrutiny during recent accounting scandals. Auditors …

With increasing regulatory focus on improving audit quality, research on drivers of audit
quality remains important to academics, professionals and regulators. One compelling …

Purpose The purpose of this paper is to shed light on factors leading to unethical acts
committed by auditors from a cultural and gender perspectives. It investigates differences in …

We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

Prior research shows that ghost ticking, or documenting audit work not actually performed, is
a persistent threat to audit quality. We examine whether requiring self-references in audit …