Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time

2018 ◽  
Vol 30 (2) ◽  
pp. 95-108
Author(s):  
Jill Weber ◽  
Chad M. Stefaniak
Keyword(s):  
Control Mechanism ◽  
Time Budget ◽  
Time Budgets ◽  
Negative Consequences ◽  
Perceived Need ◽  
The Past ◽  
External Anchor ◽  
Budgetary Control ◽  
Task Time ◽  
Time Budget Pressure

ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an UTB could be implemented as a pragmatic solution to decrease the magnitude of auditors' underreporting of chargeable time (URT). Over the past few decades, auditing researchers have relied on survey research to document the causes and negative consequences of URT. However, research has yet to experimentally test solutions to the URT problem. We define, propose, and find evidence that firms could utilize an UTB to reduce URT. In contrast to typical disclosed time budgets (where all parties concerned with a budget know the details), an UTB informs auditors of the existence of a time budget target, but does not disclose the specifics of budgeted task times. We predict and find support to suggest that while UTBs do not reduce auditors' perceptions of URT's moral intensity, UTBs do preventively reduce auditors' ability and perceived need to underreport. That is, a UTB increases self-efficacy (confidence in the appropriateness of the time spent on a task) and removes the external anchor of a disclosed time budget. By removing the external anchor, auditors assume a budget that resembles their actual task time is appropriate, which translates into a reduction in URT magnitude. Finally, our results also allow us to suggest that a UTB mitigates the negative reporting effects of tight time budget pressure.

Fenny Roshayanti: A Biography of Science Educator for Our Time

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
Sampling Technique ◽  
Science Educator ◽  
Data Sources ◽  
Negative Consequences ◽  
Academic Advisor ◽  
External Audit ◽  
Narrative Approaches ◽  
The Past ◽  
Science Technology ◽  
And Mathematics

STEAM is an acronym for Science, Technology, Engineering, Art, Mathematics. STEAM defined as the integration of science, technology, engineering, art, and mathematics into a new cross-disciplinary subject in schools. The concept of integrating subjects in Indonesian schools, generally is not new and has not been very successful in the past. Some people consider STEAM as an opportunity while others view it as having problems. Fenny Roshayanti is science educator and researcher that consider STEAM as an opportunity. She has involved the study of STEAM, as an author, educator, academic advisor, and seminar speaker. This article examines what it has been and continues work from Fenny Roshayanti in the science education. Our exploration uses qualitative methods of narrative approaches in the form of biographical studies. Participants as data sources were selected using a purposive sampling technique which was collected based on retrospective interview and naturalistic observation. Data's validity, reliability, and objectivity checked by using external audit techniques. This work explores the powerful of female’s personal style in developing a form of social influence based on her forms of capital as well as address the positive and negative consequences that may follow while implement and research STEAM in teaching classroom.

scholarly journals Determination of organ size: a need to focus on growth rate, not size

2020 ◽  
Vol 64 (4-5-6) ◽  
pp. 299-318
Author(s):  
Carmen M.A. Coelho
Keyword(s):  
Control Mechanism ◽  
Growth Control ◽  
Size Control ◽  
Organ Size ◽  
Cell Competition ◽  
The Past ◽  
Mechanistic Basis ◽  
Regulation Of Growth ◽  
Correct Size

The regulation of growth and the determination of organ-size in animals is an area of research that has received much attention during the past two and a half decades. Classic regeneration and cell-competition studies performed during the last century suggested that for size to be determined, organ-size is sensed and this sense of size feeds back into the growth control mechanism such that growth stops at the “correct” size. Recent work using Drosophila imaginal discs as a system has provided a particularly detailed cellular and molecular understanding of growth. Yet, a clear mechanistic basis for size-sensing has not emerged. I re-examine these studies from a different perspective and ask whether there is scope for alternate modes of size control in which size does not need to be sensed.

Auditor time budget pressure: consequences and antecedents

1996 ◽  
Vol 9 (1) ◽  
pp. 31-58 ◽  
Author(s):  
David T. Otley ◽  
Bernard J. Pierce
Keyword(s):  
Time Budget ◽  
Time Budget Pressure

Seasonal Habitat Use by Nubian Ibex (Capra Nubiana) Evaluated with Behavioral Indicators

2011 ◽  
Vol 57 (3) ◽  
pp. 223-246 ◽  
Author(s):  
Solomon A. Tadesse ◽  
Burt P. Kotler
Keyword(s):  
Group Size ◽  
Age Structure ◽  
Time Allocation ◽  
Environmental Variables ◽  
Time Budget ◽  
Habitat Type ◽  
Time Budgets ◽  
Behavioral Models ◽  
Risk Of Predation ◽  
Focal Observation

Nubian ibex (Capra nubiana) prefer steep terrain in their landscape to reduce risks of predation and human nuisance disturbances. They also use vigilance and time allocation to manage risk of predation. We studied time budgets and habitat selection of Nubian ibex to: (1) identify the habitat variables to which Nubian ibex were behaviorally responsive; (2) investigate how time budget responses of Nubian ibex were related to season, slope condition, group size, and sex-age structure; and (3) develop behavioral-based models that account for the variations in the behaviors of Nubian ibex across the landscape and seasons.To quantify time budgets, we took regular field observations on focal individuals of Nubian ibex classified according to their habitat, group size, sex, and age. For each focal observation, we quantified environmental variables that were thought to influence the behavioral responses of ibex. Then, we developed behavioral models by correlating the proportion of behaviors measured in focal animal observations to the influential environmental variables. The behaviors of Nubian ibex significantly varied with sex and age structure, season, habitat type, and slope conditions. Adult females are more vigilant than adult male ibex, especially in the spring. This correlates with breeding and nursing activities. Based on the characteristics of the habitat, ibex behave to minimize risks of predation and human nuisance disturbances while maximizing their food intake.

scholarly journals SKEPTISME PROFESIONAL ANTACEDENT PERILAKU PREMATURE SIGN OFF AUDITOR

2017 ◽  
Vol 14 (2) ◽  
Author(s):  
Nanik Sri Utaminingsih
Keyword(s):  
Time Budget ◽  
Time Budget Pressure ◽  
Off Time

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku premature sign off pada auditor di wilayah kota Semarang. Orisinalitas yang disajikan dalam penelitian ini, adalah penggunaan  tingkat skeptisme profesional auditor, sebagai variabel prediktor pada premature sign off auditor. Justifikasi penggunaan variabel ini didasarkan pada pendekatan Tripartite Nature of Auditors’ Attitude of Profesional Skepticism.Penelitian ini menggunakan metode survey yang melibatkan auditor eksternal di kota Semarang. Teknik pengumpulan data melalui  penyebaran instrumen kuesioner.  Hasil penelitian menunjukkan bahwa time budget pressure, kontrol kualitas serta skeptisme profesional auditor memiliki pengaruh terhadap tindakan premature sign off.Kata Kunci: Premature sign off, time budget pressure, kontrol kualitas, skeptisme profesional.

DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?

2021 ◽  
Vol 7 (2) ◽  
pp. 145-156
Author(s):  
Isna Farhani ◽  
Vita Elisa Fitriana
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Public Accounting ◽  
Purposive Sampling ◽  
Time Budget Pressure

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.

scholarly journals Pengaruh Time Budget Pressure, Locus of Control, Task Complexity, dan Turnover Intention pada Dysfunctional Audit Behavior

2018 ◽  
pp. 1826
Author(s):  
Margaretta Hana Arsantini ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Task Complexity ◽  
Time Budget ◽  
Control Task ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Time Budget Pressure

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, locus of control, task complexity, dan turnover intention pada dysfunctional audit behavior. Pengambilan sampel dalam penelitian ini dilakukan secara non probability sampling, yaitu dengan menggunakan pendekatan purposive sampling yakni sebanyak 78 sampel. Metode pengumpulan data untuk penelitian ini adalah dengan menggunakan metode survey dengan kuesioner.Teknik analisis yang digunakan pada penelitian ini menggunakan regresi liniear berganda yang digunakan untuk mengetahui pengaruh variabel bebas pada variabel terikat. Berdasarkan hasil analisis dan pembahasan hasil penelitiantime budget pressure, task complexity, dan turnover intention memiliki pengaruh positif pada dysfunctional audit behavior. Sedangkan, locus of control memiliki pengaruh negatif pada dysfunctional audit behavior Kata Kunci: time budget pressure, locus of control, task complexity, turnover intention, dysfunctional audit behavior

scholarly journals TIME BUDGET PRESSURE SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT

2018 ◽  
pp. 1112
Author(s):  
Dian Indah Savitri ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Regression Analysis ◽  
Time Budget ◽  
Purposive Sampling ◽  
Professional Care ◽  
Time Budget Pressure

Kualitas audit merupakan hal yang penting karena kualitas yang tinggi akan menghasilkan laporan keuangan yang dapat dipercaya sebagai dasar pengambilan keputusan. Oleh karena itu, kualitas audit merupakan hal penting yang harus diperhatikan oleh para auditor dalam proses pengauditan. Sehingga penelitian ini bertujuan untuk meneliti pengaruh due professional care dan pengalaman audit pada kualitas audit dengan time budget pressure sebagai variabel moderasi. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali tahun 2016. Jumlah sampel yang diambil 62 auditor yang bersedia berpartisipasi dalam penelitian ini. Sampel dalam penelitian ini ditentukan dengan metode purposive sampling. Data dikumpulkan dengan menggunakan metode survey. Teknik analisis data yang digunakan adalah analisis Regresi Linier Berganda dan Moderated Regression Analysis (MRA). Penelitian ini berhasil menunjukkan due professional care dan pengalaman audit berpengaruh positif pada kualitas audit. Penelitian ini juga menunjukkan time budget pressure memperkuat hubungan due professional care pada kualitas audit dengan hasil pengujian moderasi yang menunjukkan pengaruh positif. Hasil pengujian moderasi antara pengalaman audit dengan time budget pressure menunjukkan pengaruh negatif yang artinya time budget pressure memperlemah hubungan antara pengalaman audit pada kualitas audit.

scholarly journals Time Matters Differently in Leisure Experience for Men and Women: Leisure Dedication and Time Perspective

2019 ◽  
Vol 16 (14) ◽  
pp. 2513 ◽  
Author(s):  
Nuria Codina ◽  
José V. Pestana
Keyword(s):  
Leisure Time ◽  
Time Perspective ◽  
Time Budget ◽  
Future Orientation ◽  
Leisure Activities ◽  
Sample Mean ◽  
Men And Women ◽  
The Past ◽  
Five Factors ◽  
Leisure Experience

There are inequalities with respect to the amount of time men and women spend on leisure. Therefore, it can be assumed that these inequalities are also manifested in the experiences derived from leisure activities and in certain attitudes to life associated with the amount of time devoted to leisure, which emphasize time orientations towards the past, present and future. Based on these ideas, this study analyses the time spent on leisure activities, leisure experience (i.e., perceptions of freedom and satisfaction), and the five factors of the time perspective (hedonistic and fatalistic present; positive and negative past; and future orientation). Participants were 435 men and 434 women, ranging from 18 to 24 years (sample mean M = 21.14, standard deviation SD = 1.99). Two tools were used: a questionnaire about leisure experience, based on the time budget technique, and the Zimbardo Time Perspective Inventory. The results show significant gender differences: men have more leisure time, but women have a more positive leisure experience and time perspectives than men. It can be concluded that women enjoy themselves more with less available leisure time and are more positive with regard to time orientations.

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