The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors
Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditor...
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| Format: | Article |
| Language: | fas |
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Ayandegan Institute of Higher Education, Tonekabon,
2020-08-01
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| Series: | مدیریت نوآوری و راهبردهای عملیاتی |
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| Online Access: | http://www.journal-imos.ir/article_120917_382122b88d9bd924788c568b85c60ded.pdf |
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| _version_ | 1832577792499253248 |
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| author | Hossein Rajabdorri Amirreza Khanizalan |
| author_facet | Hossein Rajabdorri Amirreza Khanizalan |
| author_sort | Hossein Rajabdorri |
| collection | DOAJ |
| description | Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditors in the country in 2019, both virtual and in person. Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software to analyze the findings using four main hypotheses. Findings: The research findings showed a negative and significant relationship between the premature sign-off and under-reporting of chargeable time and the performance of the auditors and increasing the premature sign-off and under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off and Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to understand and control the behavior of auditors to understand better and plan. |
| format | Article |
| id | doaj-art-1ae4675947474492bedda99ba8c52dc8 |
| institution | Kabale University |
| issn | 2783-1345 2717-4581 |
| language | fas |
| publishDate | 2020-08-01 |
| publisher | Ayandegan Institute of Higher Education, Tonekabon, |
| record_format | Article |
| series | مدیریت نوآوری و راهبردهای عملیاتی |
| spelling | doaj-art-1ae4675947474492bedda99ba8c52dc82025-01-30T14:59:08ZfasAyandegan Institute of Higher Education, Tonekabon,مدیریت نوآوری و راهبردهای عملیاتی2783-13452717-45812020-08-011215717010.22105/imos.2020.262402.1015120917The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of AuditorsHossein Rajabdorri0Amirreza Khanizalan1Ph.D in Accounting, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran.Ph.D Student of Accounting, Islamic Azad University of Bandar Abbas Branch, Bandar Abbas, Iran.Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditors in the country in 2019, both virtual and in person. Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software to analyze the findings using four main hypotheses. Findings: The research findings showed a negative and significant relationship between the premature sign-off and under-reporting of chargeable time and the performance of the auditors and increasing the premature sign-off and under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off and Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to understand and control the behavior of auditors to understand better and plan.http://www.journal-imos.ir/article_120917_382122b88d9bd924788c568b85c60ded.pdfpremature sign-off audit. under-reporting of chargeable time of audit. performance of auditors |
| spellingShingle | Hossein Rajabdorri Amirreza Khanizalan The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors مدیریت نوآوری و راهبردهای عملیاتی premature sign-off audit. under-reporting of chargeable time of audit . performance of auditors |
| title | The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors |
| title_full | The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors |
| title_fullStr | The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors |
| title_full_unstemmed | The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors |
| title_short | The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors |
| title_sort | effect of premature sign off and under reporting of chargeable time of audit on the performance of auditors |
| topic | premature sign-off audit. under-reporting of chargeable time of audit . performance of auditors |
| url | http://www.journal-imos.ir/article_120917_382122b88d9bd924788c568b85c60ded.pdf |
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