Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2018-03-01 DOI:10.2308/BRIA-52101
J. Weber, Chad M. Stefaniak
{"title":"Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time","authors":"J. Weber, Chad M. Stefaniak","doi":"10.2308/BRIA-52101","DOIUrl":null,"url":null,"abstract":"ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an U...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-52101","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 6

Abstract

ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an U...
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
利用未披露的时间预算减少审计师少报应税时间的严重程度
摘要:本研究的目的是:(1)提出一种新的预算控制机制,即未公开时间预算(UTB),这在学术界尚未被研究过;(2)检验一个U…
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
期刊最新文献
The Impact of Audit Committee Strength on the Influence of Management Team Likeability Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level Assurance Tasks Preliminary Evidence on the Impact of the Felt Presence of Peers on Auditor Skeptical Judgment and Action in a Remote Work Setting Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms Strategic Bias in Team Members’ Communication about Relative Contributions: The Effects of Voluntary Communication and Explanation
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1