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首页> 外文期刊>Auditing >Does Time Constraint Lead to Poorer Audit Performance? Effects of Forewarning of Impending Time Constraints and Instructions
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Does Time Constraint Lead to Poorer Audit Performance? Effects of Forewarning of Impending Time Constraints and Instructions

机译：时间限制会导致审计绩效变差吗？预警即将到来的时间限制和指示的效果

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摘要

We conduct an experiment to investigate the effects of early versus late warning of impending time constraints, as well as the presence of instructions to think out of the box on auditors' time-constrained performance. We find that forewarning auditors during audit planning of impending time constraints (i.e., early warning) leads to better time-constrained performance on an inventory task. The incremental benefit of warning is greater when auditors are explicitly instructed to think out of the box. We find that the mechanism by which the joint effects of forewarning and instructions improve auditors' performance is via their allocation of time to effective audit tests that enable them to meet the audit objectives.
机译：我们进行了一项实验，以调查即将到来的时间限制的早期和晚期警告的影响，以及是否存在对审计师的时间受限的绩效进行开箱即用思考的指示。我们发现，在对即将到来的时间限制（即预警）进行审核计划的过程中，警告审核员可以在库存任务中获得更好的时间限制性能。当明确指示审计师跳出框框思考时，警告的增量收益会更大。我们发现，预警和指示的联合效果提高审计师绩效的机制是通过分配时间来进行有效的审计测试，从而使他们能够达到审计目标。

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