Yuen, Desmond C.Y.; Law, Philip K.F.; Lu, Chan; Qi Guan, Jie - In: International Journal of Accounting & Information Management 21 (2013) 3, pp. 209-226
Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and … professional responses to time budget pressures, task complexity, pressure from clients, and professional and ethical issues …