| Autor: |
Niyi Solomon Awotomilusi |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
|
| Zdroj: |
International Journal of Management, Accounting and Economics, Vol 9, Iss 11, Pp 686-702 (2022) |
| Druh dokumentu: |
article |
| ISSN: |
2383-2126 |
| DOI: |
10.5281/zenodo.7416140 |
| Popis: |
This study empirically examined time pressure influence on audit quality of audit firms in Abuja, Nigeria. Specifically, the study examined the effect of unreasonable deadlines for reporting on audit quality; effect of intense competition among audit partners on audit quality and the effect of work stress on the audit quality. Primary data were gathered through the questionnaire administered on principal partners of selected audit firms in Abuja, Nigeria. The data were analysed using descriptive and inferential statistics. The result of the study shows that unreasonable deadlines and intense competition among audit partners have significant effects on the quality of audit reporting. In other vein, work stress of the auditors was found to have no significant effect on audit quality in Nigeria. The study recommends that unreasonable deadlines should not be set for auditors, auditors should be encouraged to involve in moderate competition and work stress should not be allowed to influence their audit reports. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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