Auditors' workload and audit quality under audit hour budget pressure : evidence from the Korean audit market
Year of publication: |
2022
|
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Authors: | Hwang, Seokyoun ; Hong, Philip K. |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 3, p. 371-387
|
Subject: | audit fee pressure | audit hour | audit quality | auditor's workload | budget variance | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit | Arbeitszeit | Working time | Südkorea | South Korea | Finanzkontrolle | Fiscal control |
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