Tobias Svanström har publisert en fagartikkel i International Journal of Auditing

Abstract

This study tests the association between time pressure, training activities and dysfunctional auditor behaviour in small audit firms. Survey responses from 235 certified auditors working in small audit firms in Sweden show that perceived time pressure is positively associated with dysfunctional auditor behaviour while the level of participation in training activities such as workshops and seminars is negatively associated with dysfunctional auditor behaviour. These findings suggest that audit quality is at risk when auditors experience high level of time pressure but also that auditors’ that frequently take part in training activities to a lesser extent engage in dysfunctional auditor behaviour.

Svanström, Tobias. 2016. “Time pressure, training activities and dysfunctional auditor behaviour: evidence from small audit firms.” International Journal of Auditing, 20(1):42-51

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