Otley, David T.; Pierce, Bernard J. - In: Accounting, Auditing & Accountability Journal 9 (1996) 1, pp. 31-58
Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were...
