The Effect of Workload Compression on Audit Quality

This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year-end date) and auditor workload compression (i.e., relative concentration of companies with the same fiscal year-end date in an auditor's client portfolio), affect audit quality. U...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2012-11, Vol.31 (4), p.139-165
Hauptverfasser:	López, Dennis M., Peters, Gary F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Annual reports Audit quality Audit risk Auditing standards Auditors Behavior Benchmarks Burnout Correlation analysis Fiscal years Investigations Quality Quality control Seasons Studies Workloads
Online-Zugang:	Volltext
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