Skip to main content

Research Repository

Advanced Search

The impact of time budget and time deadline pressures on audit behaviour: UK evidence

Nehme, Rabih; Michael, Amir; Haslam, Jim

The impact of time budget and time deadline pressures on audit behaviour: UK evidence Thumbnail


Rabih Nehme


Purpose A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors leading to DAB are embedded in audit firms’ practices. Design/methodology/approach The sample used in this study comprises auditors at all levels of employment with the big four audit firms in the United Kingdom (UK). DAB is analysed using two signals/indicators: premature sign-off and under-reporting of chargeable time. Time budget pressure and time deadline pressure are the factors considered here as potentially pushing auditors to exhibit DAB. A careful and considered analysis and interpretation is here articulated. Additionally, the sample individuals are divided into audit trainees and experienced auditors to assess any potential differences in the perception of DAB that reflect the experience factor. Findings Coordination with internal auditors, different perceptions between audit trainees and experienced auditors of dysfunctional behaviour, working during their personal time and the box-ticking exercise are amongst the findings that may help practitioners to understand the reasons behind dysfunctional behaviour and identify measures to mitigate it. Originality/value The study can aid concerned executives and audit partners to minimise DAB related to different time pressures by casting light on the key ethical issues. The study is conducted on a sample of the big four firms in the UK covering all organisational structure. It assesses if experience plays a role in the perception of DAB.


Nehme, R., Michael, A., & Haslam, J. (2022). The impact of time budget and time deadline pressures on audit behaviour: UK evidence. Meditari Accountancy Research, 30(2), 245-266.

Journal Article Type Article
Acceptance Date Feb 3, 2021
Online Publication Date Jun 7, 2021
Publication Date Apr 13, 2022
Deposit Date Jun 7, 2021
Publicly Available Date Jun 17, 2021
Journal Meditari Accountancy Research
Print ISSN 2049-372X
Electronic ISSN 2049-372X
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 30
Issue 2
Pages 245-266
Public URL


Accepted Journal Article (317 Kb)

Publisher Licence URL

Copyright Statement
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact

You might also like

Downloadable Citations