Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings.
研究通过案例方法考察了质量控制标准、时间压力、事务所规模、审计步骤必要性和预算超支重要性对审计人员提前签字和少报时间行为的影响，发现事务所规模和步骤必要性有显著影响。
Abstract Signing off on audit steps without performing them and underreporting audit time are two behaviors which have been found to occur in practice. This study uses a case approach to examine factors that may affect the likelihood of the occurrence of premature signoff and under- reporting. Specifically, we examined the effects of five factors on premature signoff and underreporting behavior: quality control standards, time pressure, the size of the CPA firm, the perceived necessity of the audit step, and the perceived materiality of the budget overrun. Results of the study indicated effects for CPA firm size and perceived necessity of the audit steps. Non-Big Eight respondents believed premature signoff was more likely to occur than did Big Eight respondents. Audit steps considered unnecessary to the audit were somewhat more likely to be prematurely signed off on than were necessary steps. Time pressure and materiality of the budget overrun factors had limited effects on behavior, while the existence of quality control standards had no effect on behavior.