The impact of time budget and time deadline pressures on audit behaviour: UK evidence

Purpose A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result many accounting scandals and litigations faced by audit firms, this paper aims assess whether factors leading DAB are embedded in firms’ practices. Design/methodology/approach The sample used study comprises auditors at all levels employment with the big four firms United Kingdom (UK). analysed using two signals/indicators: premature sign-off under-reporting chargeable time. Time budget pressure time deadline considered as potentially pushing exhibit DAB. careful analysis interpretation articulated. Additionally, individuals divided into trainees experienced any potential differences perception that reflect experience factor. Findings Coordination internal auditors, different between behaviour, working during their personal box-ticking exercise amongst findings may help practitioners understand reasons behind identify measures mitigate it. Originality/value can aid concerned executives partners minimise related pressures casting light on key ethical issues. UK covering organisational structure. It assesses if plays role