Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 494-514
Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit...
