Auditors' Perceptions of Time Budget Pressures and Premature Sign-Offs: A Replication and Extension.
通过调查德克萨斯州19家八大会计师事务所的审计人员，发现提前签字现象确实存在，且最可能发生在内部会计控制的审查和测试阶段。
Abstract The Cohen Commission report contained evidence that auditors sometimes sign-off an audit program without performing an audit procedure. To examine further the occurrence of such premature sign-offs this research study surveyed audit staffs of 19 Big-Eight offices in the state of Texas. Seven-hundred questionnaires were mailed to audit personnel at all levels from partners to staff. The results of the survey indicate that premature sign-off does sometimes occur and is most likely to happen during the review and testing of internal accounting controls.