THE EFFECT OF TIME-BUDGET PRESSURE AND DYSFUNCTIONAL AUDIT BEHAVIOR ON REDUCED AUDIT QUALITY PRACTICES

Abstract

The effect of the time budget on the auditor and the dysfunctional audit behavior carried out when conducting an audit has an effect on the reduced audit quality. Some auditors feel pressured because there is a time budget and because they feel pressured the auditor will conduct dysfunctional audit behavior to meet the time budget that has been provided. However, this has an impact on the reduced quality of audits provided. Data was collected from 150 external auditors from the Big Four public accounting firm and non-Big Four public accounting firm. The results showed the time budget affected the decline in audit quality while the audit deviant behavior did not affect the decline in audit quality.