search query: @author Otley, D. / total: 10
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| Author: | Otley, D. Pierce, B. |
| Title: | The operation of control systems in large audit firms |
| Journal: | Auditing: A Journal of Practice and Theory
1996 : FALL, VOL. 15:2, p. 65-84 |
| Index terms: | AUDITING COMPANIES CONTROL SYSTEMS |
| Language: | eng |
| Abstract: | This study is an empirical investigation into the operation of control systems in large audit firms in Ireland. All audit seniors in three Big 6 firms were included in a postal survey. The results showed evidence of under-reporting of time, premature sign-off and other audit quality reduction acts. The analysis was extended beyond that reported in previous studies by developing regression models to explain these three types of dysfunctional behavior. Perceived attainability of time budgets and the leadership style of audit managers had a significant influence on dysfunctional behavior. |
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