Staff auditor reporting decisions under time deadline pressure

Jesse C. Robertson

Managerial Auditing Journal, 2007, vol. 22, issue 4, 340-353

Abstract: Purpose - The objective of this study is to examine the effects of superior preference and information source on staff auditor reporting decisions in the presence of time deadline pressure (TDP). Design/methodology/approach - A total of 67 graduate and upper‐level undergraduate accounting students, serving as proxies for staff auditors, participated in a between‐subjects experiment. Findings - The majority of participants reported information concerning a subjective materiality issue regardless of senior preference, information source, and TDP. The results suggest that staff auditors are motivated both by desires to avoid responsibility for decisions concerning subjective audit issues and by concerns about audit quality. Originality/value - This study extends prior research that has examined senior and manager reactions to manager and partner preferences by investigating staff auditor reactions to senior preferences.

Keywords: Information facilities; Reports; Time‐based management (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900710741919

DOI: 10.1108/02686900710741919

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