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Keywords: auditor perceptions
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Journal Articles
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (4): 107–122.
Published: 01 December 2024
... Showalter. 15 02 2023 30 11 2023 12 12 2023 2024 billable hours time budgets auditor perceptions audit efficiency Traditional time-based budget audit models are nearly universal in public accounting firms. A time-based model consists of (1) engagement leadership...
