The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism

@inproceedings{Yustina2019TheNE,
  title={The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism},
  author={Andi Ina Yustina and Stephanie Angelica Gonadi},
  year={2019}
}
This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that auditor independency (AI) is partially mediated the relationship between time budget pressure (TBP) and professional scepticism (PS). Which means, external auditor in Jakarta who experiencing high… CONTINUE READING

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