Redirigiendo al acceso original de articulo en 19 segundos...
ARTÍCULO
TITULO

Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?

Inyoman Agus Wijaya    
Mentari Tri Yulyona    

Resumen

A survey of 216 auditors was conducted to investigate about the potential determinants of audit quality. This study using multiple linear regression technique. We find that complexity audit task, obedience pressure and information system expertise positively related to audit quality. This finding suggest that complexity audit task, obedience pressure and information system expertise play a significant part to improve the quality of audit. Further, complexity audit task and obedience pressure from superior can not make auditor fails to complete the required work and they remains improve audit quality. This study also find that there is no significant effect of time deadline pressure on audit quality. Information system expertise will greatly helpful auditors to expedite the auditing (shorten the time of the auditing) and will be useful in determination of audit procedures, so that can reduce the complexity of task and, in turn, can produce a quality audit reports.Keywords: complexity audit task; time deadline pressure; obedience presure; information system expertise; audit quality.JEL Classifications: M42, M51, M15

 Artículos similares

       
 
José Manuel Santos-Jaén, Ana León-Gómez and José Serrano-Madrid    
This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric revie... ver más

 
Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward     Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa... ver más

 
Suharti Suharti, Anton Anton, Irawati Irawati     Pág. 263 - 273
One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value th... ver más

 
Diza Dianeke Budi Prabowo,Dwi Suhartini     Pág. in press
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overc... ver más

 
Cliff Oliver Winoto,Senny Harindahyani     Pág. in press
Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the... ver más