The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors

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RAJABDORRI HOSSEIN; Khanizalan Amirreza

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Journal Paper

Paper Information

Journal: INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES Year:2020 | Volume:1 | Issue:2 Page(s): 0-0

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Information Journal Paper

Title

The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors

Author(s)

RAJABDORRI HOSSEIN | Khanizalan Amirreza | Issue Writer Certificate

Keywords

Premature sign-off audit

Under-reporting of chargeable time of audit

Performance of auditors

Abstract

Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the Performance of auditors. Methodology: Future study is a type of survey-applied. A case study was also carried out through questionnaires and random sampling from 115 active auditors in the country in 2019 in virtual and in person. To analyze the findings in the form of four main hypotheses, Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software. Findings: The findings of the research showed that there is a negative and significant relationship between the premature sign-off and Under-reporting of chargeable time and the performance of the auditors and by increasing the premature sign-off and Under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off good, and the level of Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to better understand and control the behavior of auditors to better understand and plan.

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APA: Copy

RAJABDORRI, HOSSEIN, & Khanizalan, Amirreza. (2020). The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors. INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES, 1(2 ), 0-0. SID. https://sid.ir/paper/765470/en

Vancouver: Copy

RAJABDORRI HOSSEIN, Khanizalan Amirreza. The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors. INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES[Internet]. 2020;1(2 ):0-0. Available from: https://sid.ir/paper/765470/en

IEEE: Copy

HOSSEIN RAJABDORRI, and Amirreza Khanizalan, “The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors,” INNOVATION MANAGEMENT AND OPERATIONAL STRATEGIES, vol. 1, no. 2 , pp. 0–0, 2020, [Online]. Available: https://sid.ir/paper/765470/en

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