2010
DOI: 10.1108/02686901011008963
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Abstract: PurposeThe purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results reported in prior TP studies.Design/methodology/approachThe research hypotheses are developed using McGrath's interactional model of the Yerkes‐Dodson Law. Data are collected using a two‐treatment field experiment involving 63 public accountants.FindingsThe results show a negative, interactional relationship among TP, TC, and A… Show more

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Cited by 30 publications
(28 citation statements)
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References 53 publications
(80 reference statements)
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“…These indicators are in line with measures used in other studies (Bowrin & King, 2010;Gundry & Liyanarachchi, 2007;Coram et al, 2003;Malone & Roberts, 1996;Kelley & Margheim, 1990). Thus, the questions for the two indicators are: (i) 'Do you feel time budget pressure from the budget you are working on?'…”
Section: The Independent Variablessupporting
confidence: 65%
See 3 more Smart Citations
“…These indicators are in line with measures used in other studies (Bowrin & King, 2010;Gundry & Liyanarachchi, 2007;Coram et al, 2003;Malone & Roberts, 1996;Kelley & Margheim, 1990). Thus, the questions for the two indicators are: (i) 'Do you feel time budget pressure from the budget you are working on?'…”
Section: The Independent Variablessupporting
confidence: 65%
“…For instance, López and Peters (2010) found a positive relationship between clients' abnormal accruals and the auditors' workload. Hence, TBP could entail quality-threatening/-reducing behaviour (Bowrin & King, 2010;Ettredge et al, 2008;Gundry & Liyanarachchi, 2007;Pierce & Sweeney, 2003Coram et al, 2003;AndersonGough et al, 2001;Malone & Roberts, 1996;Otley & Pierce, 1996a, 1996bKelley & Margheim, 1990;Alderman & Deitrick, 1982). Premature sign-off, i.e.…”
Section: Theorymentioning
confidence: 99%
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“…For instance, López and Peters (2010) found a positive relationship between clients' abnormal accruals and the auditors' workload. Hence, TBP could entail quality-threatening/-reducing behaviour (Bowrin & King, 2010;Ettredge et al, 2008;Gundry & Liyanarachchi, 2007;Pierce & Sweeney, 2003Coram et al, 2003;Anderson-Gough et al, 2001;Malone & Roberts, 1996;Otley & Pierce, 1996a, 1996bKelley & Margheim, 1990;Alderman & Deitrick, 1982). Premature sign-off, i.e.…”
Section: Theorymentioning
confidence: 99%