Purpose

A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors leading to DAB are embedded in audit firms’ practices.

Design/methodology/approach

The sample used in this study comprises auditors at all levels of employment with the big four audit firms in the United Kingdom (UK). DAB is analysed using two signals/indicators: premature sign-off and under-reporting of chargeable time. Time budget pressure and time deadline pressure are the factors considered here as potentially pushing auditors to exhibit DAB. A careful and considered analysis and interpretation is here articulated. Additionally, the sample individuals are divided into audit trainees and experienced auditors to assess any potential differences in the perception of DAB that reflect the experience factor.

Findings

Coordination with internal auditors, different perceptions between audit trainees and experienced auditors of dysfunctional behaviour, working during their personal time and the box-ticking exercise are amongst the findings that may help practitioners to understand the reasons behind dysfunctional behaviour and identify measures to mitigate it.

Originality/value

The study can aid concerned executives and audit partners to minimise DAB related to different time pressures by casting light on the key ethical issues. The study is conducted on a sample of the big four firms in the UK covering all organisational structure. It assesses if experience plays a role in the perception of DAB.

中文翻译：

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时间预算和时间期限压力对审计行为的影响：英国证据

目的

这里系统地进行了一项调查，以分析审计师对功能失调的审计行为 (DAB) 的看法。由于审计公司面临许多会计丑闻和诉讼，本文旨在评估导致 DAB 的因素是否嵌入到审计公司的实践中。

设计/方法/方法

本研究中使用的样本包括在英国 (UK) 四大审计公司任职的各级审计师。DAB 使用两个信号/指标进行分析：过早签署和少报可收费时间。时间预算压力和时间期限压力是这里考虑的因素，可能会推动审计师展示 DAB。此处阐述了仔细和深思熟虑的分析和解释。此外，将样本个人分为审计实习生和经验丰富的审计员，以评估反映经验因素的 DAB 感知的任何潜在差异。

发现

与内部审计师的协调、审计实习生和经验丰富的审计师对功能失调行为的不同看法、在他们的个人时间工作以及打勾练习都是可以帮助从业人员了解功能失调行为背后的原因并确定缓解措施的发现。

原创性/价值

该研究可以帮助相关高管和审计合作伙伴通过阐明关键的道德问题来最大限度地减少与不同时间压力相关的 DAB。该研究是对英国四大公司的样本进行的，涵盖所有组织结构。它评估经验是否在 DAB 的感知中起作用。