Auditors' Efficiency Motivated Evaluation

What explains the extent and content of social disclosures in Swedish municipalities’ annual reports

“…As far as Swedish auditors are concerned, our findings are also in line with the previous studies which declare that also gender (Ittonen et al, 2013;Ittonen & Peni, 2012;Giacomino & Eaton, 2003), position (Gundry & Liyanarachchi, 2007;Liyanarachchi & McNamara, 2007), experience (Cianci & Bierstaker, 2009;Coram et al, 2004), number of clients (DeAngelo, 1981;Coram et al, 2003;Francis & Wilson, 1988), local office size (Francis & Yu, 2009), auditors asking for more time (Liyanarachchi & McNamara, 2007;Ettredge et al, 2008) and audit firm (Krishnan & Schauer, 2000;Francis & Krishnan, 1999;Mutchler et al, 1997;Moizer, 1997;Deis & Giroux, 1992;Palmrose, 1988;DeAngelo, 1981) can affect AQ.…”

“…That is, if the individual auditor is comfortable with the audit, he or she is confident that a quality audit has been performed. This means that, besides TBP, individual characteristics, such as gender (Ittonen et al, 2013;Ittonen & Peni, 2012;Giacomino & Eaton, 2003), position (Gundry & Liyanarachchi, 2007;Liyanarachchi & McNamara, 2007) and experience (Cianci & Bierstaker, 2009;Coram et al, 2004) can have an impact on AQ. Therefore the following control variables have been used: -Gender (GEN): Ittonen et al (2013) suggest that behavioural differences between females and males may influence the quality of auditing.…”

“…According to Cianci and Bierstaker (2009), experienced auditors are more stress-resistant than less experienced auditors. Furthermore, they are not as afraid of losing a client as less experienced auditors might be (Coram et al, 2004;Umar & Anandarajan, 2004).…”

Explaining the influence of time budget pressure on audit quality in Sweden

“…Auditors with limited experience on the other hand often have tasks that are to be carried out in a certain way within a certain amount of time. As suggested by Cianci and Bierstaker (2009), Umar and Anandarajan (2004), and Colbert and Murray (1998), however, another possible explanation is that more experienced auditors are more stress-hardy to time budgets than less experienced auditors.…”

Reviewing Literature on Time Pressure in Software Engineering and Related Professions: Computer Assisted Interdisciplinary Literature Review

“…Blankley, Hurtt and MacGregor [16] Experienced workers are less affected by time pressure and workload Cianci and Bierstaker [19] Giving worker increased control under time pressure increases productivity Kühnel, Sonnentag and Bledow [28] Team ability and support negate effects of time pressure There are some possibly conflicting reports in the overviewed literature, Bowrin [21] notices a bigger effect of time pressure on more complex tasks in auditing, while Häusser [27] does not find less accuracy with more demands in office work simulation. This is further pointing out towards the context dependent nature of time pressure.…”