The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure

By P. Coram, Juliana Ng, D. Woodliff. 2004

190 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/baf4dafcb8dea552a17bf2881d60d28045737672

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In Accounting

1. Gregory A. Liyanarachchi
2. Leanne C. Gundry

Citations in the corpus

• Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices (2007, background): “Although the result for accepting weak client explanation is inconsistent between the two studies, the fact that auditors’ tend to accept a weak client explanation irrespective of the risk of misstatement (Coram et al., 2004) shows that auditors may have some difficulty in evaluating clients’ explan”