{"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":"30 1","pages":"95-108"},"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...