ACCOUNTABILITY, TIME PRESSURE, AND SUPPRESSION OF AUDIT EVIDENCE

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BARZIDEH FAROKH; KHEIROLLAHI MORSHID

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:11 | Issue:45 Page(s): 4-27

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Information Journal Paper

Title

ACCOUNTABILITY, TIME PRESSURE, AND SUPPRESSION OF AUDIT EVIDENCE

Author(s)

BARZIDEH FAROKH | KHEIROLLAHI MORSHID | Issue Writer Certificate

Keywords

ACCOUNTABILITYQ3

TIME PRESSUREQ2

PERCEIVED REPUTATION COSTSQ3

SUPPRESSION OF AUDIT EVIDENCEQ3

Abstract

This study examines the effect of situational pressures common in the audit environment on opportunistic behavior by individual auditors. It is argued that specific conditions present in audit practice increase perceived personal reputation costs and therefore provide auditors with economic incentives to take actions that might jeopardize the effectiveness of audit evidence acquisition and evaluation process.It examines whether ACCOUNTABILITY for previous audit work, and the perception of TIME PRESSURE, lead auditors to bias their search for evidence away from evidence that disconfirms conclusions reached on the basis of their previous work. In a between subjects experiment, auditors assess the extent of reputation concerns associated with encountering disconfirming evidence late in the audit, and the likelihood that such evidence will be suppressed.Results indicate that ACCOUNTABILITY for earlier audit work and the presence of TIME PRESSURE induce reputation concerns when auditors encounter disconfirming evidence late in the audit. ACCOUNTABILITY for previous work and TIME PRESSURE increase the likelihood for SUPPRESSION OF AUDIT EVIDENCE.

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APA: Copy

BARZIDEH, FAROKH, & KHEIROLLAHI, MORSHID. (2012). ACCOUNTABILITY, TIME PRESSURE, AND SUPPRESSION OF AUDIT EVIDENCE. JOURNAL OF AUDIT SCIENCE, 11(45), 4-27. SID. https://sid.ir/paper/202255/en

Vancouver: Copy

BARZIDEH FAROKH, KHEIROLLAHI MORSHID. ACCOUNTABILITY, TIME PRESSURE, AND SUPPRESSION OF AUDIT EVIDENCE. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;11(45):4-27. Available from: https://sid.ir/paper/202255/en

IEEE: Copy

FAROKH BARZIDEH, and MORSHID KHEIROLLAHI, “ACCOUNTABILITY, TIME PRESSURE, AND SUPPRESSION OF AUDIT EVIDENCE,” JOURNAL OF AUDIT SCIENCE, vol. 11, no. 45, pp. 4–27, 2012, [Online]. Available: https://sid.ir/paper/202255/en

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