An examination of a pragmatic approach to minimizing underreporting of time

Naomy Palamanga Thiombiano and Ifeoma Udeh

Managerial Auditing Journal, 2021, vol. 36, issue 6, 856-871

Abstract: Purpose - This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting. Design/methodology/approach - This paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP. Findings - This study shows a RTUP reduces time underreporting, especially when TBP is high. Practical implications - This study is useful to audit firms because it provides a feasible solution to minimizing time underreporting. Social implications - Studies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy. Originality/value - Studies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP.

Keywords: Underreporting of time; Cognitive dissonance; Time budget pressure; Use policy (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-07-2020-2755

DOI: 10.1108/MAJ-07-2020-2755

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