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Audit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Audit

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dc.contributor.authorMurad Abuaddousen_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorNur Hidayah Lailien_US
dc.date.accessioned2024-05-28T04:26:35Z
dc.date.available2024-05-28T04:26:35Z
dc.date.issued2015
dc.descriptionVolume 7, No. 8en_US
dc.description.abstractThe development of audit practice is a continuous process. The strategic system audit (SSA) method is a quite recent audit procedure that represents a complete shift from old audit techniques as it relies on assessing the client's business risk using a top-down rather than a bottom-up (traditional) approach. Previous studies focused on the effectiveness of SSA in performing audit. In addition, previous studies did not rule out the role of auditors' experience in an experimental procedure that compares between the two methods. Moreover, the effect of time pressure on auditors' "JDM" effectiveness under Traditional Audit (TA) and SSA during the orientation phase is still lacking in the literature. Using expert auditors as a benchmark and 81 master degree students, a2x2 factorial design experiment and a Mann-Whitney U test show that auditors under SSA method issue a more effective audit assessment than under TA in the absence or presence of time pressure.en_US
dc.identifier.doi10.5539/ijef.v7n8p53
dc.identifier.epage67
dc.identifier.issn1916-971X
dc.identifier.issue8
dc.identifier.spage53
dc.identifier.urihttps://www.ccsenet.org/journal/index.php/ijef/article/view/48058
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5644
dc.identifier.volume7
dc.language.isoen_USen_US
dc.publisherCanadian Center of Science and Educationen_US
dc.relation.ispartofInternational Journal of Economics and Financeen_US
dc.subjectstrategic system audit, traditional audit, time pressure, business risk assessment, audit risken_US
dc.titleAudit Structure, Time Pressure and Judgment Accuracy: A Comparison between Strategic System Audit and Traditional Auditen_US
dc.typeArticleen_US
dspace.entity.typePublication

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