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Solomon, Ira Low, Kin-Yew 2015-09-28T15:39:20Z 2015-09-28T15:39:20Z 10000-01-01 2001 2001 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. Made available in DSpace on 2015-09-28T15:39:20Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 3030457.pdf: 6910693 bytes, checksum: 41906e6cb217fa12f524dcc6e68d2161 (MD5) Previous issue date: 2001 Embargo set by: Seth Robbins for item 88430 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 141 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2001. http://hdl.handle.net/2142/87149 (MiAaPQ)AAI3030457 eng Business Administration, Accounting Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.