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Audit Budget Surrogation : = Substituting the Budget for Audit Risk.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Audit Budget Surrogation :/
其他題名:	Substituting the Budget for Audit Risk.
作者:	Sopp, Kyle.
面頁冊數:	1 online resource (75 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-12, Section: A.
Contained By:	Dissertations Abstracts International84-12A.
標題:	Finance. -
電子資源:	click for full text (PQDT)
ISBN:	9798379740016

Audit Budget Surrogation : = Substituting the Budget for Audit Risk.
Sopp, Kyle.

Audit Budget Surrogation :Substituting the Budget for Audit Risk. - 1 online resource (75 pages)

Source: Dissertations Abstracts International, Volume: 84-12, Section: A.

Thesis (Ph.D.)--The Florida State University, 2023.

Includes bibliographical references

Prior audit research and PCAOB inspection reports provide evidence that auditors often fail to revise audit plans to effectively address new risks that are revealed during audit fieldwork. I investigate how budget performance measures contribute to this issue by increasing both auditors' perceived and actual resource pressures. I also examine how a psychology intervention called constraint-based planning (CBP) encourages auditors to allocate their resources more effectively in an environment where audit risk is shifting. I incorporate the economic incentives and resource constraints of an audit into an economics experiment to test my research questions. I find that budget performance measures cause auditors to misallocate their resources when the perceived or actual level of audit risk shifts after the creation of the budget. I also find that auditors who participate in CBP allocate their resources more effectively to the extent that they are more likely to address accounts that change in riskiness.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379740016Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

AuditorsIndex Terms--Genre/Form:

554714
Electronic books.

Audit Budget Surrogation : = Substituting the Budget for Audit Risk.
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