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Title:Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments
Author(s):Low, Kin-Yew
Doctoral Committee Chair(s):Solomon, Ira
Department / Program:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Subject(s):Business Administration, Accounting
Abstract:The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise the audit plan and budget more appropriately than do industry-mismatched auditors. Auditors' industry specialization separately and jointly with auditors' risk assessments influence the types and extent of coping strategy that auditors used to mitigate identified budgetary constraints. Industry-matched auditors' coping strategies and budgetary constraint mitigation are generally more sensitive to their risk assessments than are industry-mismatched auditors' coping strategies and budgetary constraint mitigation. The quality, types and extent of coping strategies employed by auditors in mitigating identified budgetary constraints are likely to affect the time stress experienced and behaviors exhibited by auditors later on in an audit.
Issue Date:2001
Description:141 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2001.
Other Identifier(s):(MiAaPQ)AAI3030457
Date Available in IDEALS:2015-09-28
Date Deposited:2001

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