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Volumn 24, Issue 1, 2008, Pages 32-40

Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 46749115994     PISSN: 08826110     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.adiac.2008.05.006     Document Type: Article
Times cited : (11)

References (16)
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    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , Issue.2 , pp. 159-167
    • Coram, P.1    Ng, J.2    Woodliff, D.3
  • 4
    • 0002046665 scopus 로고    scopus 로고
    • A review and synthesis of pressure effects research in accounting
    • DeZoort F.T., and Lord A.T. A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature 16 (1997) 28-85
    • (1997) Journal of Accounting Literature , vol.16 , pp. 28-85
    • DeZoort, F.T.1    Lord, A.T.2
  • 5
    • 46749106472 scopus 로고    scopus 로고
    • Ettredge, M., Bedard, J., & Johnstone, K. (in press). Empirical tests of audit budget ratcheting" Behavioral Research in Accounting.
    • Ettredge, M., Bedard, J., & Johnstone, K. (in press). Empirical tests of audit budget ratcheting" Behavioral Research in Accounting.
  • 6
    • 0040886508 scopus 로고    scopus 로고
    • External auditors' reliance on work performed by internal auditors: the influence of fee pressure on this reliance decision
    • (Supplement)
    • Gramling A.A. External auditors' reliance on work performed by internal auditors: the influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory 18 (1999) 117-135 (Supplement)
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , pp. 117-135
    • Gramling, A.A.1
  • 7
    • 0039372664 scopus 로고    scopus 로고
    • The effects of fee pressure and client risk on audit seniors' time budget decisions
    • (Fall)
    • Houston R. The effects of fee pressure and client risk on audit seniors' time budget decisions. Auditing: A Journal of Practice & Theory 18 (1999) 70-86 (Fall)
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , pp. 70-86
    • Houston, R.1
  • 8
    • 0000571983 scopus 로고
    • The effect of audit billing arrangement on underreporting of time and audit quality reduction acts
    • Kelley T., and Margheim L. The effect of audit billing arrangement on underreporting of time and audit quality reduction acts. Advances in Accounting 5 (1987) 221-233
    • (1987) Advances in Accounting , vol.5 , pp. 221-233
    • Kelley, T.1    Margheim, L.2
  • 9
    • 0041082018 scopus 로고
    • The perceived effects of fixed fee audit billing arrangements
    • Margheim L., and Kelley T. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons 6 4 (1992) 62-75
    • (1992) Accounting Horizons , vol.6 , Issue.4 , pp. 62-75
    • Margheim, L.1    Kelley, T.2
  • 10
    • 0041082021 scopus 로고
    • A behavioral investigation of time budget preparation in a competitive audit environment
    • Marxen D. A behavioral investigation of time budget preparation in a competitive audit environment. Accounting Horizons 4 2 (1990) 47-57
    • (1990) Accounting Horizons , vol.4 , Issue.2 , pp. 47-57
    • Marxen, D.1
  • 11
    • 0001112954 scopus 로고
    • Proper compromises: the management control dilemma in public accounting and its impact on auditor behavior
    • McNair C. Proper compromises: the management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society 16 (1991) 635-653
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 635-653
    • McNair, C.1
  • 12
    • 0007168427 scopus 로고    scopus 로고
    • The operation of control systems in large audit firms
    • (Fall)
    • Otley D., and Pierce B. The operation of control systems in large audit firms. Auditing: A Journal of Practice & Theory 15 (1996) 65-84 (Fall)
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , pp. 65-84
    • Otley, D.1    Pierce, B.2
  • 13
    • 0000447429 scopus 로고
    • The relation of audit contract type to audit fees and hours
    • Palmrose Z.-V. The relation of audit contract type to audit fees and hours. The Accounting Review 64 (1989, July) 488-499
    • (1989) The Accounting Review , vol.64 , pp. 488-499
    • Palmrose, Z.-V.1
  • 14
    • 33845791499 scopus 로고    scopus 로고
    • SOX Section 404 material weakness disclosures and audit fees
    • Raghunandan K., and Rama D. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 1 (2006) 99-114
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    • Raghunandan, K.1    Rama, D.2
  • 15
    • 0002313566 scopus 로고
    • Premature signing-off of audit procedures: an analysis
    • Raghunathan B. Premature signing-off of audit procedures: an analysis. Accounting Horizons 5 2 (1991) 71-79
    • (1991) Accounting Horizons , vol.5 , Issue.2 , pp. 71-79
    • Raghunathan, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.