recherches économiques
Volume 20, Numéro 2, Pages 10-29
2025-12-31
"pressures Of Auditing Time Budget And Its Behavioral Reflections: A Field Study Through Expert Interviews"
Authors : Mohamed Gritli . Faiza Hirech . Hamza Benmettir .
Abstract
Abstract: This study aims to analyze the impact of audit time pressures on auditors' professional behaviors. It employs a qualitative approach based on in-depth interviews with experts from various professional environments (international firms, mid-sized local firms, and independent auditors). The results show that time pressure often leads to behaviors that reduce audit quality (RAQ), such as cutting sample sizes or eliminating some essential procedures. However, the severity of this impact is influenced by several organizational and institutional factors. A strong ethical culture and clear leadership within the audit firm limit the likelihood of quality compromise, while the level of client governance facilitates the auditor's work and reduces the risk of shortcuts. The study also demonstrated that professional expertise, advance planning, and the use of digital technologies are effective mechanisms for coping with pressure without compromising the quality of results. These findings confirm that time pressures are not an absolute factor but rather interact with institutional and technical contexts to determine their ultimate impact on audit quality.
Keywords
Auditing ; Organizational Behavior ; Corporate Governance ; Interview Methods
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