EN
Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?
Abstract
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
Details
Primary Language
English
Subjects
Economics
Journal Section
Conference Paper
Publication Date
September 1, 2017
Submission Date
September 1, 2017
Acceptance Date
-
Published in Issue
Year 2017 Volume: 7 Number: 3
APA
Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398-403. https://izlik.org/JA84BL25AC
AMA
1.Wijaya IA, Yulyona MT. Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? IJEFI. 2017;7(3):398-403. https://izlik.org/JA84BL25AC
Chicago
Wijaya, Inyoman Agus, and Mentari Tri Yulyona. 2017. “Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?”. International Journal of Economics and Financial Issues 7 (3): 398-403. https://izlik.org/JA84BL25AC.
EndNote
Wijaya IA, Yulyona MT (September 1, 2017) Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues 7 3 398–403.
IEEE
[1]I. A. Wijaya and M. T. Yulyona, “Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?”, IJEFI, vol. 7, no. 3, pp. 398–403, Sept. 2017, [Online]. Available: https://izlik.org/JA84BL25AC
ISNAD
Wijaya, Inyoman Agus - Yulyona, Mentari Tri. “Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?”. International Journal of Economics and Financial Issues 7/3 (September 1, 2017): 398-403. https://izlik.org/JA84BL25AC.
JAMA
1.Wijaya IA, Yulyona MT. Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? IJEFI. 2017;7:398–403.
MLA
Wijaya, Inyoman Agus, and Mentari Tri Yulyona. “Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?”. International Journal of Economics and Financial Issues, vol. 7, no. 3, Sept. 2017, pp. 398-03, https://izlik.org/JA84BL25AC.
Vancouver
1.Inyoman Agus Wijaya, Mentari Tri Yulyona. Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? IJEFI [Internet]. 2017 Sep. 1;7(3):398-403. Available from: https://izlik.org/JA84BL25AC