Time out : auditor perceptions and audit outcomes when moving away from a time-based budget audit model
Year of publication: |
2024
|
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Authors: | Hawkins, Erin M. ; Newman, Andrew H. ; Robertson, Jesse C. ; Stefaniak, Chad M. ; Vinson, Jeremy M. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 4, p. 107-122
|
Subject: | billable hours | time budgets | auditor perceptions | audit efficiency | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Finanzkontrolle | Fiscal control | Zeitverwendung | Time use | Öffentlicher Haushalt | Public budget |
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